In the economics of a dairy farm, the monthly cost per animal is one of the most relevant indicators for assessing efficiency. In commercial operations, the total maintenance cost of a cow typically ranges between €120 and €180 per month, depending on productivity levels and feeding structure. Of this total, feed accounts for approximately 60%, or €70–100 per month per head, making it the dominant cost component.

At an average production of 20–25 liters/day, a cow generates between 600 and 750 liters/month. At a delivery price of €0.40–0.50 per liter, the gross monthly revenue per animal ranges from €240 to €375. The difference between revenue and cost results in a gross margin of approximately €100–200 per head, although this margin is highly sensitive to fluctuations in feed costs and productivity levels.

Indirect costs—energy, labor, veterinary services, and equipment depreciation—can reduce the margin by 20–30%. In farms with productivity below 15 liters/day, the cost per liter increases significantly, often exceeding €0.45/liter, which quickly erodes profitability under stable market prices.

Profitability is primarily determined by the ratio between feed cost and output per animal. A variation of 3–5 liters/day in production or a 10–15% change in feed costs can alter the margin by over 30%. Under these conditions, ration control and production optimization become the central elements of economic management.

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