Abstract: The objective of the present study was to assess the cost of production,the proportion of the cost components in the total cost and profitability of puppy production enterprises producing Kangal race dog in Sivas province of Turkey. The proportion of labour costs, depreciation of livestock, depreciation of building and mechines and feed costs in the total costs accounted for 46.7, 10.9, 10.7 and 8.9%, respectively. Benefit-Cost Ratio was found to be 1.37.