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The article is aimed at analyzing the production self-cost of dairy products as an indicator of the efficiency of the economic activity of the entrepreneurial structure. The analysis consists in: determining which indicators of the articles of calculation form the self-cost of production for a certain period of their description; modeling the degree of influence of the calculation elements on the indicator; search and selection of practical measures to optimize the production self-cost of products of the enterprise Kharkiv Dairy Plant LLC. In the course of analysis of the dairy market of Ukraine, important problems of the industry are highlighted and the following factors of influence on the self-cost of production are identified: shortage of dairy raw materials, increasing the share of imported goods, and industrialization of enterprises. The dynamics of changes in the structure of production self-cost and production volume of dairy enterprise products within 22 months is considered. It was found that the main impact on the production self-cost have raw materials and wages of employees. After solving the equation of multiple linear regression using matrices, an adequate economic and mathematical model is obtained with the level of influence of six articles of calculation on the production self-cost of 1 tons of the fermented milk drink with the «Laktomix» fruit filler. The articles of calculation, in turn, represent the sum of productions of specific norms of costs and prices for them. Practical measures to optimize and reduce the production self-cost of dairy products on the part of the enterprise and on the part of the State are considered. Some measures are already being implemented at the enterprise, the other still exist only in the plans. One of the effective measures to optimize the self-cost of production is the use of membrane technologies, innovative biotechnological solutions, recycling of reverse waste and expansion of sales areas, which leads to an increase in production and sales of products.