Regional differentiation of costs and profitability of milk production in Poland. Numerical material has been got from 158 milk farms located in four regions in Poland. Average productive and economic results of farms in regions have been compared.. Average area of agricultural land in investigated farms was 33.9 hectares. The biggest farms were in Pomorze and Mazury Region and the smallest ones in Małopolska and Pogórze Region. The highest milk yield per 1 cow was achieved in Wielkopolska and Śląsk Region (5777 1) whereas the smallest one in Małopolska and Pogórze Region (4836 1). In investigated farms consumption of concentrated feed ranged between 0.28 and 0.36 kg per production of 1 litre of milk. The highest agricultural income per 1 hour of work and 1 farm have been achieved in Pomorze and Mazury Region. The biggest costs of labour were incurred in Małopolska and Pogórze Region and there agricultural income, value of production and gross margin without payments per 1 hour of labour were the lowest.
The aim of the paper was an evaluation of the economic efficiency of dairy production in relation to the total labour input per 1 cow. The research was done in 158 dairy farms. The farms with the lowest labour expenditure on 1 dairy cow had the biggest arable land surface, the highest annual average number of cows in the herd and the highest milk yield as well as the highest prices received for sold milk. The higher was labour expenditure the higher were direct costs, labour expenditure on 1 litre of milk and the lower total value of production, direct surplus and income excluding subsidies.