The efficiency of production and the income of dairy farms depended on the accumulation of cows. Both productivity and profitability indicators were closely connected with the scale of production. Income which allowed to exceed parity charge of their own work was received by the farm that sustained more than 15 cows and positive income from management when they had more than 20 cows. Farms highly specialized and specialized differed with the size of UR, property, intensity of production, animals, milk efficiency of cows, the price obtained from the sale of milk. There was a similar performance of work measured by the value of the total production of 1 AWU and of the income per person of unpaid work. Comparable income was the result of a larger share of the balance of subsidies and taxes on income of specialized farms.