Costs of milk production in the Kujawsko-Pomorskie province in the context of the Wielkopolska and Silesia macroregion and Poland

Określono wpływ skali produkcji mierzonej wielkością stada krów na koszty produkcji mleka. Z przeprowadzonych badań wynika, że wraz ze wzrost skali produkcji następował wzrost kosztów bezpośrednich, materiałowo-pieniężnych i pełnych kosztów produkcji mleka. Jednakże wzrost kosztów pełnych wraz ze wzrostem skali produkcji nie był tak wyraźny jak kosztów bezpośrednich.The purpose of the article was to define the impact of the scale of production on the costs of milk production at farms oriented at breeding of milk cattle in Kujawsko-Pomorskie province, the macro region of the Wielkopolska and Silesia macro region and in Poland. Data from farms running farm accountancy in the years 2004-2006 according to the PADN standard have been used for the studies. prom the conducted studies it results, that the direct costs, material-financial costs as well as full costs (unit ones) were the lowest at farms having 10-20 cows. The increase of the scale of production resulted in the increase of the costs of milk production, where the increase of full costs together with the increase of the scale of production is not as definite as in the case of direct costs. In the analysed years, the unit costs of production of milk amounted on average for Poland 0,96 Pln/kg of milk, where in the macro region and the Kujawsko-Pomorskie province 0,92 Pln/kg. Only in 2006 both in the macro region as well as in the Kujawsko-Pomorskie province the price of milk covered the full costs of production