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Improvement Of Cost Accounting And Product Costing In Dairy Farming

Table 3: Scoring system for assessing cost breakdown in dairy farming (calculation is provided for each center of responsibility)

Index Value of standard indicator Points
Milk yield (kg per 1 cow per year) over 6000from 5000 to 6000below 5000 543
Offspring (calf yield per 100 cows) over 90from 80 to 90below 80 543
Live weight gain (daily gain), gr. over 700from 600 to 700below 600 543
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