表３．酪農診断農家の収益性(経産牛１頭当り、単位：円)

項　　　　　目		１号	２号	３号	４号	５号	６号	７号	８号	最小	最大	平均	前年平均	県指標	先進事例
売上高	牛乳販売収入	685,939	893,664	793,560	967,279	780,108	943,122	909,291	965,824	685,939	967,279	867,348	817,684	786,400	853,413
	子牛育成牛販売収入	28,888	96,562	64,532	64,831	63,600	71,537	65,348	73,771	28,888	96,562	66,133	47,610	21,000	43,762
	その他売上	9,756	25,279	0	5,893	0	31,072	27,558	0	0	31,072	12,445	10,134	6,250	18,926
	計	724,583	1,015,505	858,092	1,038,003	843,708	1,045,731	1,002,197	1,039,595	724,583	1,045,731	945,927	875,428	813,650	916,100
売上原価	期首育成牛評価額	101,600	99,159	63,897	134,317	27,691	28,961	145,482	118,690	27,691	145,482	89,975	100,739	116,888	88,443
	当期生産費用合計	1,031,449	892,284	843,333	1,039,832	662,916	1,062,072	996,210	916,775	662,916	1,062,072	930,609	845,970	778,123	848,352
	期中経産牛振替額	150,691	77,844	98,331	122,839	17,718	91,111	123,262	105,065	17,718	150,691	98,358	90,921	116,888	87,945
	期末育成牛評価額	87,323	94,831	56,500	134,428	39,437	27,738	88,694	144,592	27,738	144,592	84,193	109,217	116,888	191,924
	売上原価	895,035	818,769	752,399	916,882	633,452	972,184	929,736	785,807	633,452	972,184	838,033	746,572	661,234	756,926
売上総利益		-170,452	196,736	105,693	121,121	210,257	73,546	72,461	253,788	-170,452	253,788	107,894	128,856	152,416	159,174
一般管理費	販売経費	34,219	37,309	82,917	55,196	38,801	62,941	67,109	86,947	34,219	86,947	58,180	58,819	49,091	53,972
	保険料	503	17,424	31,942	18,570	11,015	14,056	30,013	11,832	503	31,942	16,919	17,836		60,687
	租税公課･諸負担	13,552	27,399	10,294	27,846	32,613	18,515	33,066	30,448	10,294	33,066	24,217	22,817
	事務費その他	14,007	13,126	14,121	29,048	4,075	14,861	13,856	9,075	4,075	29,048	14,021	14,569
	計	62,282	95,259	139,274	130,661	86,504	110,373	144,044	138,302	62,282	144,044	113,337	114,041	49,091	114,659
営業利益		-232,734	101,478	-33,581	-9,540	123,753	-36,826	-71,583	115,486	-232,734	123,753	-5,443	14,816	103,325	44,515
営業外収益	受取利息	0	0	0	18	0	0	475	0	0	475	62	48	24,057
	奨励金･補填金	45,671	36,367	26,695	58,069	7,991	30,834	47,927	26,819	7,991	58,069	35,047	54,957
	成牛処分益	18,194	12,264	1,721	2,839	1,170	0	568	3,536	0	18,194	5,037	3,118		2,609
	その他	374	0	26,173	0	21,582	2,313	11,465	49,660	0	49,660	13,946	10,984		45,734
	計	64,238	48,631	54,589	60,926	30,743	33,146	60,435	80,016	30,743	80,016	54,091	69,106	24,057	48,343
営業外支出	支払利息	15,950	208	0	382	0	4,767	19	2,432	0	15,950	2,970	3,260	68,243	4,613
	支払地代	0	1,115	861	0	0	0	0	0	0	1,115	247	582		4,136
	成牛処分損	80,933	22,315	19,606	46,727	27,278	11,463	25,615	21,826	11,463	80,933	31,970	27,501		19,141
	その他	0	0	1,620	158	3,097	26,266	1,428	3,127	0	26,266	4,462	956		5,463
	計	96,883	23,639	22,087	47,267	30,375	42,496	27,063	27,384	22,087	96,883	39,649	32,708	68,243	33,352
特別利益		0	0	0	0	0	0	0	0	0	0	0	0
特別損失		0	0	0	11,914	0	0	0	0	0	11,914	1,489	48
当期純利益		-265,379	126,470	-1,079	-7,793	124,121	-46,176	-38,210	168,117	-265,379	168,117	7,509	51,166	59,139	59,506
経常所得		-87,330	349,193	137,047	198,673	302,237	70,671	106,631	297,529	-87,330	349,193	171,831	225,055
当期純所得		-87,330	349,193	137,047	186,760	302,237	70,671	106,631	297,529	-87,330	349,193	170,342	225,008	184,139	217,468