Achieving economic efficiency is much more difficult to reach in mountainous areas than in the lowlands. Problems arise in milk production, mainly due to increased costs in preparing the feed meal, and the economies of scale are definitely a big challenge. In the thesis we compared the economic aspect of the existing milk production (A) to the conditions of a particlar agricultural holding, with alternative conversion to breeding suckler cows (B). Furthermore we examined the impact of the complementary bovine meat selling activity (C). Using the calculation procedure and the developed model in the form of an electronic spreadsheet, we estimated the constant and variable costs and expected incomings for each production plan. We have found that, in the given case, the income per work done is highest by breeding suckler cows (B). For such a result, an increase in the herd and arable land is needed, which is one of the objectives of the holding. With the introduction of complementary activity (C), though at the estimated quantity of meat sold the incomings increases, but because of the relatively high costs, the economic result does not change. The hourly rate is the same in scenarios B and C, while in milk production (A) it is worse. To improve the result (C), it would be opportune to increase the amount of sold bovine meat, which would be achievable after several years of carrying out such an activity. With such an investment, it would have been achieved a return of 12.60%.
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