COSTS AND PROFITABILITY OF PRODUCTION OF DAIRY PRODUCTS IN THE YEARS 1997-2000

摘要

The studies were conducted in four dairies. Their aim was to recognize relationships in the level, structure and dynamics of production costs for dairy products in the years 1997-2000. The studies over production costs contributed to the analysis of production profitability.An increase in unit production costs was observed along a significant diversity in their level among the analysed dairies. It resulted from the differences in calculation methods and different degrees of the exploitation of the production capacity. The structure of costs was similar to the one recognised during the previous studies. They were dominated by the costs of raw materials. Production profitability stabilised but fluctuated at the level of zero.