Production is an intentional act of producing something in an organized manner. It is the fabrication of a physical object through the use of men, material and some function which has some utility e.g. repair of an automobile, legal advice to a client, banks, hotels, transport companies etc. Production management is a branch of management which is related to the production function. Production may be referred to as the process concerned with the conversion inputs (raw materials, machinery, information, manpower, and other factors of production) into output (semi finished and finished goods and services) with the help of certain processes (planning, scheduling and controlling etc.) while management is the process of exploitation of these factors of production in order to achieve the desired results. Thus production management is the management which by scientific planning and regulation sets into motion the part of an enterprise to which it has been entrusted the task of actual transformation of inputs into output. Thus production management is concerned with the decision making regarding the production of goods and services at a minimum cost according to the demands of the customers through the management process of planning, organizing and controlling. In this paper I have discussed about the Production Cost of Cement.