An Analysis of the Relationships between Cost and Sustainability Indicators

(Pages 1690-1700)

Syed Raziuddin Ahmad1,* and Imran Ahmad Khan2*
1Faculty of Business Studies, Arab Open University, Saudi Arabia.
2Consultant, Pacelile Corporate Consulting, India.


The purpose of this paper is to analyze the relationship between cost and sustainability indicators in dairy farming. The data has been taken from 15 dairy farms located in the north-central region of India and collected through a questionnaire. The analysis period is from February 2022 to January 2023. Technical, economic, social, and environmental parameters were used for the evaluation of the farms. Descriptive analysis and Pearson correlations were used to analyze the parameters. The total unit cost of milk (IE_5; r = 0.46) and the expenditure on concentrate in milk production by gross income from milk (IE_4; r = 0.72) show positive correlations with nitrogen balance (AI_3). The total unit cost of milk directly influences farm profit per area (IE_11; r = -0.49). Profit per area (IE_11) is associated with the training and professional development (IS_21) of farmers and employees. The result of this research indicates that cost management improves the economic, technical, social, and environmental indicators, with increased capacity building and training of the team. Environmentally, cost management can reduce the nitrogen balance by optimizing the use of nutrients on the farm. The cost management of dairy farming is an essential condition for the activity to be sustainable.


Sustainability, production cost management, nitrogen balance.

JEL Classification:

D24, Q01, Q12, Q15.

How to Cite:

Syed Raziuddin Ahmad and Imran Ahmad Khan. An Analysis of the Relationships between Cost and Sustainability Indicators. [ref]: vol.21.2023. available at:

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