COMPARATIVE ANALYSIS OF ECONOMIC RESULTS OF MILK PRODUCTION IN HOLSTEIN AND SIMMENTAL CATTLE BREEDS ON A MODERN FARM IN BOSNIA AND HERZEGOVINA
This paper presents a comparative analysis of the production and economic results of Holstein-Friesian and Simmental cows on a modern dairy farm in Bosnia and Herzegovina. The research was conducted on a sample of 30 pregnant heifers of each breed, imported from Denmark and Austria, and kept under identical farm conditions. The analysis included age at first calving, milk production in the first lactation, revenue structure, variable costs, and gross margin. Data were obtained from the farm’s electronic production database, while descriptive statistics, a two-sample t-test, and gross margin analysis were used. The results showed that Holstein-Friesian cows achieved higher milk production, with an average daily yield of 34.52 litres compared to 28.39 litres in Simmental cows. This difference was statistically significant. Holstein-Friesian cows also achieved a higher total milk yield and higher gross margin. However, the Simmental breed generated higher additional income from the sale of male and female young cattle and culled cows, confirming the economic relevance of its dual-purpose character. Feed costs were the dominant variable cost category in both breeds.