Özet:

Purpose: The objectives of this study are to study the proportional distribution of cost elements in cattle food enterprises (SBIs) classified according to different measures in the province of Ankara and to determine the profitability rates and partial efficiency of these enterprises. Tools and Methods: Technical and economic data for the year 2010 of 38 SBI selected by layer random sampling method was provided with the help of an survey. Results: The iron time, daily living weight increase, the amount of food consumed from the dry substance for 1 kg living weight increase and the capacity use rate (KKO) were calculated as 208 days, 1049 g/head, 9.35 kg and 65% respectively. The share of iron material expenses, food expenses, labour expenses, veterinary health expenses, marketing expenses, amortisations, maintenance expenses and other expenses in total expenses was 62.87, 23.53, 4.58, 1.80, 1.39, 1.09, 0.83 and 3.91 respectively. There were significant differences between the scales in terms of KKO (P<0.01), labour (P<0.05) and marketing costs (P<0.05). The average financial profitability, economic profitability, profitability factor, part efficiency of labor and part efficiency of food were calculated as 15.30, 14.41, 11.88, 31.24 kg/day and 0.109 kg/day. Recommendation: The quantity of food consumed from the dry substance should be reduced in to increase 1 kg of living weight and the KKO should be increased, especially in small-scale SMEs to increase profitability.

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