The goals of this research were to 1)investigate affecting factors on milk production costs in Isfahan’s dairy farms 2)investigate the economic and returns indicators for comparing dairy herds in different countries and compare it with dairy farms in Iran by using IFCN Dairy method. In order to do that, data on qualitative and quantitative characteristics of raw milk and management factors, nutrition and economic data related to milk production costs and other costs of dairy farms were used that collected through the IFCN questionnaire as well as consultation with nutrition, dairy, and animal breeding experts. In this research were conducted in 2017 in the 5 livestock and meat company. TIPI-CAL model and typical farms approach which were developed by IFCN Dairy, was used to calculate the contribution of influential factors on milk production costs and the economic indicators in return and profitability of typical farms .The results of this research showed that feed made up the largest share of the total cost, highest cost of dairy enterprises belongs to the feed with an average of 68.8% of the total costs of milk production in typical farms. The cost of feed was an average of 26 USD/100 kg ECM milk. On a global scale , feed costs were an average cost of 25 USD/100 kg ECM milk, with a 55% share of the total costs. The labour costs had an average 2.8 USD/100 kg ECM with a 7% share of total costs. The average cost of depreciation on machinery and buildings on typical farms was 1.3 USD/100 kg ECM, and the share was 7.8% of total costs. Total dairy enterprises costs are related to total returns, including milk and non-milk returns. To calculate the entrepreneur’s profit, the total costs reduced from the sum of the four levels of returns (milk and non-milk returns and coupled and decoupled subsidies). In none of the typical farms of level 3 and 4, no returns were seen and the farms received no subsidies. only farm’s income was from the milk price, cattle returns and selling fertilizer . Cash costs were an average 35.9 USD/100 kg ECM in typical farms. The cost of depreciation and opportunity costs were also 1.7 and 0.7 USD/100 kg ECM. The average cost of milk production only in typical farms was 29.8 USD/100 kg ECM and on a global scale was 33 USD, and in IRAN per USD/100 kg ECM was 3 USD less. The milk price equals 35.38 USD/100 kg ECM in typical farms and on a global scale was 36.33 USD . A small portion of the incomes of selling fertilizer or excess feeds was achieved, which was an average of 8 USD on typical farms and 7.76 USD/100 kg ECM on a global scale. The cost of milk production only in Iran was equal to the global average, and the non-milk returns and average wages indicators in Iranian farms were below the global average. World milk price indicator , world feed price indicator and IFCN sustainability indicator were calculated on IRAN and global scale in the last 10 years, and also was seen in 2017 typical farms with 1.19 sustainability indicator was economically justified. Milk and feed price indicator in Iran, unlike the global index, were uptrend. The results of this research can provide a new approach to comparing dairy herds in different countries and compare it with dairy farms in Iran by using the economic, return and profitability indicators to dairy farmers and experts Keywords : IFCN Dairy- Milk Price - TIPI-CAL model - Profitability Indicators.