The economic viability of a milk production system with crossbred (F1) cattle, through analysis of costs and income of the activity and assessment of benefit/total income index was evaluated. Data were from the Research Experimental Unit of EPAMIG, located at Felixlandia City, Minas Gerais State, and refer to two equal periods of 1 year each. The following parameters were analyzed: benefit/total income, raising cost of calves and its importance upon income. The viability of the system was demonstrated by the benefit/total income index of 20.2% and 37.6% for year 1 and 2, respectively. The calf sale accounted for 25% of the total income.
milk production system; crossbred (F1) cattle; viability