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An analysis of buyers and sales areas according to their significance was conducted in the paper using (he ABC method. The structure of buyers was analysed as well, estimating the number of new customers, regular customers and customers that are gone. The results of research show a high level of sales concentration. Most of sales (ca. 80%) arc made by a small group of' buyers (ca. 20%). The buyers and sales areas deserving special attention were indicated in the paper.
An attempt to analyse some activities connected with creating product line structure in the examined dairy cooperative was made in the paper. The results of conduced research show that positive changes directed at increasing product range, supplying production line with new products and ellimination of commodities not accepted by the market have already taken place. The above mentioned activities resulted in doubling the assortment of goods within 5 years, maiantaining specialization in the production of hard and processed cheeses.
Cost calculations applied in dairies do not separate subsidiary production. Costs of production and operation of electric power, water, steam, refrigeration, compressed air and waste treatment were calculated for one dairy on the basis of own calculation method presented in earlier papers. Analysis of structure of the costs in question, as well as of their dependence on production varying in successive months, was made. Certain irregularities in the shape of unit cost lines were found in some months. Reasons for their appearance may he explained in the course of further investigation concerning energy management in a dairy, taking into account all places of cost arising.
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