Nestle Egypt company and one of the largest investment companies for the manufacture of ice cream as it holds is to about 85% of the total production of ice cream in Egypt. The study represents the production of acetic which about 40.2% was investment in this company amounted to about L.E 258 millions. The total value of output is about L.E 181.6 millions. The added value of the industry as a company Nestle Egypt amounted to about L.E 60.4 million during the average period (2011-2013). The study obtained the following results: The maintenance costs occupied the first order between fixed-cost items. by the relative importance reached about 5.3% of the total cost. While the costs of raw materials occupied the first order between the variable-costs items by about L.E 16.5 millions. The total marginal cost per ton of product acetic round L.E 3080 during the period (2011-2013) on the basis of monthly data. Fairy outgoing fixed and variable factors of production achieved an added value of about L.E 0.49. Every L.E spent on fixed and variable factors to achieve a net return of L.E 0.46. Finally, the benefits to cost ratio (B/C) amounted to about 5.6. and the internal rate of return (IRR) amounted to about 29%.