Unstable conditions in the milk market Czech Republic (CR) and European Union (EU), mainly due to volatility of prices, are increasing pressure on dairy farmers maximise production at lowest possible costs. Break-even point (BEP) analysis is a useful tool herd management for determining minimum requirements profitability. BEP values yield price were calculated based data obtained from 95 farms ...

background and objectives: efficient hospital management requires appropriate cost and price strategies. informed decision on costs and prices of healthcare services needs estimation of costs of unit services using microeconomic techniques. there is lack of knowledge and skills for such costing methods in the healthcare sector of developing countries such as iran. this study aims at detail desc...