The study aimed at calculating milk production cost and evaluating the income in goat milk farm activity by production systems. The production systems are located in the sub region of Cariris Paraibanos and they were defined by criteria of technical and economical efficiency, with grouping method by multivariate data analysis and formation of five groups. The method used for production cost was the operational cost, and the criterion adopted for the conversion of the milk activity cost for the cost of the milk was the participation of the milk income in the gross income of the activity. The criteria adopted for analysis of income were gross margin and net margin. In the count of goat milk production cost the values were R$ 0.67/L R$ 0.73/L, R$ 0.80/L, R$ 0.88/L and R$ 1.21/L for the production systems 1, 2, 3, 4 and 5. Systems of production 1 and 2 with high technology and net margin of R$ 9,147.30 and R$ 3,995.18 in the milk activity, were the ones that showed the lowest costs and they are economically the most advantageous
operational cost; medium cost; profit; net margin; profitability
