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This summary and analysis of 407 New York dairy farm businesses demonstrates the use of cash and accrual accounting to measure farm profitability, cash flow, financial performance, and costs of producing milk. Traditional methods of analyzing dairy farm businesses are combined with improved evaluation techniques to show the relationship between good management performance and financial success. These farms averaged III cows per farm and 18,027 pounds of milk sold per cow in 1991, which are above the average size and management level of all New York dairy farms. Net farm income excluding appreciation, which is the return to the operator's labor, management, capital, and other unpaid family labor, averaged $26,391 per farm. The rate of return including appreciation to all capital invested in the farm business averaged 3.8 percent in 1991.


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