I am newbie in Xcode and Mac. I can make programs working well on simulators but cant make dmg files . Somewhere I heard I need an Apple Developer account ( 99$) for that but I dont want to publish my file on App store. I just need to install it on 1 or 2 other Macs.
Before going on - You CAN develop iOS apps and deploy to device from Xcode without developer account, but as far as I know it can be done only on jailbroken devices.
Check this link for more info.
UPDATE
sorry, I thought you meant developing for mobile. check this video about Creation of .dmg
files for more information.
ORIGINAL ANSWER
Have a look at the apple developers page to see the different account types. Specifically, the free account:
If you're not ready to join one of our developer programs, you can register as an Apple Developer for free. As a registered Apple Developer you gain access to development tools, resources and information to assist you in creating apps for iOS and OS X. Learn more With the free account you could run your app on any mac OS as well as on an iPhone connected to the mac OS.
With the paid account you could install the app on any provisioning device and submit the app to the store.
With Xcode 7 you are no longer required to have a developer account in order to test your apps on your Mac and/or iOS device:
Check it out here.
Please notice that this is the officially supported by Apple, but you'll have to use Xcode 7 or later and your iCloud account.
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