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The relationship between the time dairy farm managers spent on twelve key management areas and dairy farm financial performance was analyzed. The twelve key management areas analyzed were (1) milk quality, (2) milk quantity, (3) reproduction, (4) cow comfort, (5) nutrition, (6) reducing the incidence of metabolic disorders, (7) dry cow comfort, (8) calf management, (9) financial records, (10) financial management (11) crop production and (12) human resources management. Studies in the past have analyzed the factors that affect farm financial performance. However, these studies have never looked at the breakdown of manager hours spent on the factors and how that affects profitability. The data was collected through a survey sent to New York State dairy farmers that participate in the Dairy Farm Business Summary. One limitation of this study, is that only 20 farmers responded. A multiple regression analysis was performed using a best subsets regression to determine the variables to include in the model. A p-value<0.05 was considered significant. The time managers spend on milk quality, milk quantity, reducing the incidence of metabolic disorders and financial management had a negative relationship with net farm income withou