Key words:. Although the similarity in total variable costs and total cost costs between the two breeds, Holstein cows had higher return parameters, than Brown Swiss cows. Cows that calved in the winter season had the highest total milk yield, daily milk yield, and corrected milk yield (305 milk yield), than other seasons. Breeding costs were higher for spring calvers. In spite of the higher labor, feed, variable and total costs, there is a superior increase profitability of winter calvers in comparison with other seasons. Cows in first, second and third parity had higher total milk yield, daily milk yield, and corrected milk yield (305 milk yield) than subsequent lactations, consequently, they showed a higher return parameters. At the same trend, veterinary services, breeding costs, feed costs, total variable costs and total costs were higher in first and second parities. Our findings cleared that, Holstein cows, winter calving and first three parity were more profitable for dairy producers.
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