Analysis of factors affecting production costs and profitability of milk and dairy products in Turkey

Abstract White cheese, kashar cheese, yogurt, and ayran are among the most common products produced by the dairy industry in Turkey. The present study determined the production cost of 1 kg of these packaged products as well as the financial implications on their distribution and the total cost. The study also estimated the cost factors affecting the profitability of the products by identifying the cost differences between production regions and scales, using a mean regression model for each product. The study used the data collected through a survey involving 15 dairy plants of three different sizes located in five different regions and involved in raw milk production. The study found a 2-year average capacity utilization rate of the businesses to be 68.80%. The R2 of the analyzed products using the backward multiple regression model was 0.874 and above (p < 0.001). In conclusion, the regression analysis demonstrated that the major factors affecting profitability were the quantity of raw milk contained in the product, the sale price of the product, and the purchase price of raw milk.

摘要：白奶酪、卡什卡干酪（kashar cheese）、酸奶与艾兰饮品（ayran）是土耳其乳制品行业最主流的生产产品之一。本研究测算出上述1千克包装产品的生产成本，及其分销环节的财务影响与总成本；同时针对各产品采用均值回归模型，通过明确不同生产区域与生产规模间的成本差异，估算影响产品盈利能力的各项成本因子。本研究的数据来源于针对5个不同区域、3种不同规模的15家生鲜乳生产乳品加工厂开展的问卷调查。研究发现，受访企业的两年平均产能利用率为68.80%。经向后多元回归模型分析的产品决定系数（R²）达0.874及以上（p < 0.001）。综上，回归分析结果表明，影响产品盈利能力的核心因素为产品所含生鲜乳量、产品售价与生鲜乳收购价。