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¹ Selçuk Üniversitesi Veteriner Fakültesi Hayvancılık İşletme Ekonomisi Bilim Dalı- Konya
² Afyon Kocatepe Üniversitesi Veteriner Fakültesi Hayvan Besleme Anabilim Dalı- Afyon
³ Afyon Kocatepe Üniversitesi Veteriner Fakültesi Zootekni Anabilim Dalı- Afyon - In this study, data collected from dairy cattle enterprises situated in Afyon province were used to investigate their resource usage level. Cost factors were calculated as 58.45 % in feed, 15.65 % in labour, 3.95 % in veterinary services, 9.69 % in depreciation cost, 4.08 in maintenance cost and 8.17 % in other cost based on total cost of production. Milk sales, calf , inventory value increases and manure revenues with regard to income distrubution for dairy cattle enterprises were as: 58.01 %, 22.73 %, 16.95 %, 2.28 % respectively. Avarege daily milk production of the cattle were found to be 13.9 kg. Consumption rough and concentrate feed of the cattle were found as 5.1 and 7.64 kg. The ratio of economic rantability, financial ratio, rantability factor ratio and output/input ratio were estimated to be 13.94, 15.86, 15.75 and 1.36 respectively. According to the results of multiple regression analysis, the marginal value productivity of input factors at feed, labour, veterinary services, depreciation cost, other cost were 1.26, -0.95, 2.69, 3.556 and –0.31 respectively. It was found that the return to scale in dairy cattle enterprises in Afyon province was 0.82. Keywords : Dairy cattle, Productivity, Profitability, Cobb-Douglas, Cost