摘要：Cost data are summarized for 14 plants manufacturing cheese, butter, and powder and average costs are presented for each product. Average cost curves are estimated for each plant. The scale of plant for least-cost operations is identified for plants of each product type. Plant capacity utilization and seasonal volume variation and their impacts on manufacturing cost are delineated.
关键词：Cooperatives;dairy;average cost curve;productivity;capacity utilization;seasonal variation;economies of scale
