The cost of production of developed dog biscuits was calculated on the basis of cost of raw materials, depreciation in the equipment cost and overhead charges including wages. The total formulation cost was found to be Rs 3627/- (50 Kg dog biscuits) and the formulation cost of 30 % chicken liver powder incorporated product was calculated as Rs 6478/- per 50 Kg. The total overhead cost for the production of 50 Kg dog biscuits was calculated as Rs 2946/-. Total production cost including the formulation cost and overhead charges of control dog biscuits was found to be Rs 6573.00 and for chicken liver powder incorporated dog biscuits it was Rs 9424.00 per 50 Kg. The cost of production of control dog biscuits and for 30% chicken liver powder incorporated dog biscuits was found to be Rs.146.00 and 210.00 per kg respectively.