Analysis of operation charakteristics in choice agriculture enterprise

The aim of the diploma thesis is to evaluate economic results of dairy cattle breeding. The thesis reckons with operating indicators of the herd, operating costs and revenues in the period 2010 - 2011. The result of the thesis is a quantification of operating profit in both years and formulating the rate of operating profitability. The agricultural enterprise subject to research farms in the potato- growing Pilsen region. Its main business is Holstein cattle breeding. The average number of cows in the farm was 221 in these years. The breeding takes place in the framework of a closed turnover of the cattle. The cattle is divided into age categories matched with direct costs. Producing and reproducing indicators are evaluated in particular categories. This makes it possible to express the price of a three-month old calf, the price of a full-grown heifer, costs of production of one litre of milk, and the share of particular costs by quantifying total costs. The overall profit consists of takings for sale of milk, springer heifers, and beef cattle. Besides revenues, another income of the enterprise is the subsidy. Profitability of takings is also calculated according to farming results