Supplemental Materials for "From partial indicators to Management Control System in dairy cattle farms: a methodological framework

Supplemental Materials for the manuscript "From partial indicators to Management Control System in dairy cattle farms: a methodological framework" submitted to the Journal of Dairy Science. This dataset contains detailed monthly data from a 220-cow dairy farm case study in Italy (2024-2025) used to develop and test the proposed Management Control System framework. Contents: Table S1. Monthly income statement for 2024 Table S2. Monthly cash flow statement for 2024 Table S3. Reconciliation between net income and net cash flow for 2024 Table S4. Monthly feed requirements and costs for 2025 budget Table S5. Budgeted monthly income statement for 2025 with comparison to 2024 Table S6. Budgeted monthly cash flow statement for 2025 Table S7. Monthly variance analysis of technical and economic indicators for the first semester of 2025 Table S8. Monthly income statement variance analysis for the first semester of 2025 Table S9. Monthly cash flow statement variance analysis for the first semester of 2025 Table S10. Cumulative income statement and annual forecast for 2025 Table S11. Cumulative cash flow statement and annual forecast for 2025