The state of development of dairy cattle breeding in Ukraine for the period of 2011–2016 was analyzed. The trends of livestock changes, volumes of milk production depending on regions, forms of organization, breeder's membership, breeding and breeding work, influence of genetic and paratyphoid factors on indicators of development of the industry are determined. An analysis of the location of dairy cattle, its concentration, organizational forms of milk production shows significant differences between regions, both in terms of the number of dairy herds and milk production volumes. The largest concentration of cows' livestock in agricultural enterprises is observed in the northern and central regions, in particular, Poltava, Cherkassy, Sumy, Chernihiv, Khmelnytsky oblast. Large agricultural enterprises are more cost-effective than small ones, but the last ones during 2010–2016 still prevailed in the total number of agricultural enterprises - more than 50%. The number of cows of diary and diary-meat breeds decreased almost twice (from 5431 thousand in 2000 to 2736,5 thousand in 2010), and in agricultural enterprises and farms – in four times (correspondingly from 2475 to 604.6 thousand goals). Despite the simultaneous growth of 71.6% of the average cow supply (from 2359 kg – 2000 to 4049 kg – 2009), gross milk production, after some growth until 2005, in 2009 decreased by 13.5% comparing to 2001. The same trend in the dynamics of livestock population continued in the next five years. The number of cows of Ukrainian Black-and-White diary breed as of 01.01.2016 in the control herds decreased to 68181 or 11217 heads, Ukrainian Red-and-White dairy – by 8677 and Ukrainian Red diary – by 4110 heads. At this, gross milk production increased from 2216,6 tons in 2010 to 2705,6 tons in 2016. It should be emphasized that the increase in milk production occurred only in agricultural enterprises due to the growth of productivity of cows from 3975 kg in 2010 to 5643 kg in 2016, that is almost twice. An analysis of the structure of milk production in agricultural enterprises shows the gradual increase in production volumes by large farms, which is a positive trend in terms of milk quality, economic efficiency of its production, and their development as more investment attractive. An important factor in the growth of milk production is the breeding stock of cows. Over the past 5 years, the total number of breeding cows has decreased from 153.6 thousand heads to 128.2 thousand, that is on 12 per cent. The reduction in the number of cows applies to all breeds, but most of it occurred in Red dairy breeds (16.3%). The milk yield of the cows of breeding herds of new domestic breeds grew in all breeds and made up 6613 kg of milk in Ukrainian Black-and-White diary breed with a fat content of 3.70%, protein 3.27%, Ukrainian Red-and-White dairy breeding, respectively 6357; 3.76; 3.26; Red diary – 5963; 3.87 and 3.29. An equally important problem in the development of dairy cattle breeding in Ukraine is the low level of reproduction of animals against the background of reducing the number of livestock and increasing its productivity. This is confirmed by the low yield of calves in farms of different categories. So for 2016, according to statistics, he was 70 calves per 100 cows. One of the factor that reduces the calving out is the natural biological antagonism of milk yield and reproductive capacity of the cows. Growth in milk yield of cows in breeding flocks with an increase in the heredity of the Holstein breed led to a decrease in the yield of calves per 100 cows to 68.7 heads (in 2010). The duration of productive use has the opposite tendency - in newly created domestic breeds it extends to 3–4 lactations, in Holstein – up to 1.8–2.0 lactation. The level of heifer cultivation is a major paratypic factor affecting the formation of their productive features. The intensity of breeding heifers and heifers does not fully meet the requirements of the standard domestic breeds for their live weight. From 2019, 33498 heifers in only 45.7% – 71.5% of heads, average live weight in 6 months corresponded to the breed standard, in 12 months – 61.1–82.1 and 18 months old – 63.1–73,9%. In a number of even breeding farms, the average daily gain of heifers at 6–12 months of age, during the formation of the organism, is 550–625 g. As a rule, in such farms they do not reach a high level of milk productivity. The ways and methods of reforming dairy cattle for the period up to 2025 should be formed on such bases: - in organizational terms, focusing on the expansion of milk production in large farms, which is positive in terms of the use of modern intensive technologies, the economic efficiency of its production, the attractiveness of investment; - the revival of the national selection system, which corresponds to the best examples of its organization in European countries; - domestic dairy breeds must be established as the basis of domestic dairy cattle breeding, which correspond to the conditions of their breeding and quality of products according to a set of features; - amendments to the Procedure for using the funds provided for in the state budget, directing them to implementation of the breeding program in livestock, approved by the Cabinet of Ministers of Ukraine. Execution of the proposed measures will allow to achieve the volumes of production of milk and dairy products provided by the Program.

At the present stage, the development of dairy farming needs to focus on increasing the livestock population with high productive indicators in the large-scale sector. In the period from 2000 to 2020, the number of cows in Ukraine decreased by 2.8 times (from 4958.3 thousand heads on 01.01.2001 to 1788.5 thousand heads on 01.01.2020), and in agricultural enterprises – by 4.2 times (from 1851.0 to 438.6 thousand heads respectively). An important factor in the growth of the large-scale sector should be the revival of the national selection system. Therefore, the issue of scientific substantiation of the organizational principles of effective management of breeding dairy cattle breeding is now of particular urgency. The purpose of the article is to carry out an evaluation of genetic resources of breeding dairy cattle Ukraine. The research was conducted on the observation materials of the State Statistics Service of Ukraine, the International Committee for Animal Recording, the State Register of subjects of breeding business in livestock breeding by using statistical methods. Cattle breeds are differ according to economic indicators of useful traits of animals, including the level of productivity, which significantly influences the economic efficiency of production. According to ICAR (The International Committee for Animal Recording), cows of the Holstein breed remain the leaders, whose productivity for the 305 days of lactation is at the level of 9–11 thousand kg of milk. Such achievements are the result of a long intensive breeding work aimed at increasing milk production. Among other breeds, which cow' productivity approachs the animals Holstein breed, Ayrshire (up to 9.0 thousand kg), Braunvieh, Montbeliarde, Fleckvieh, Norwegian Red, Swedish Red, Jersey (7.0–8.0 thousand kg) are next. A number of breeds are distinguished by qualitative features of dairy productivity. For example, the fat content in milk of cows of the Jersey breed of Canadian breeding is 5.1%. The milk productivity of these breeds is lower than Holstein dairy cows. But they have significant benefits in functional traits such as high reproductive capacity, extended duration of economic use, high payment of feed by the resulting products, which increases their competitiveness to the level of animals of the Holstein breed. In Ukraine, the highest milk productivity is Holstein (8965 kg), Fleckvieh (8877 kg), Ukrainian Black and White Dairy (7486 kg) and Ukrainian Red and White Dairy (6997 kg). Currently, in 344 breeding herds, 137.8 thousand cows are kept, which is one third less than 10 years ago. The most numerous is the Ukrainian Black and White Dairy – 68.829 purebred cows, or 49.9% in the structure of dairy cattle breeding herds. The share of Holstein – 25.2%, Ukrainian Red and White Dairy is 14.4%. It should be noted the extremely insufficient number of cows of the active part of the livestock (breeding stock-rearing farms that are certified as subjects of the tribal affairs and conduct breeding records) – 29.5% of the number of cows kept in agricultural enterprises, and 7.7% – at farms all categories. For example, in Israel (the world leader in the cows’ milk productivity in level about 12 thousand kg per cow) it is more than 90%. In other countries with a developed dairy industry, this figure is at 90% – in Denmark, 86% in Sweden, and 70% in Canada. The low proportion of the recorded dairy livestock in Ukraine greatly complicates the process of improving high-yielding herds. Over the past ten years, the number of breeding stock-rearing farms in Ukraine has doubled. Among them there was a tendency for livestock consolidation. Average number of cows in herds the breeding stock-rearing farms was: in 2007 – 241 heads, in 2012 – 334, in 2017 – 373, in 2019 – 401. In 2007–2019, as a result of ongoing concentrations of livestock, the average size of a purebred dairy herd increased almost one and a half times, which, due to the scale effect, made it possible for enterprises to reduce production costs per unit. The average milk yield of purebred cows in industrial enterprises increased from 4606 kg in 2007 to 7653 kg in 2019, or almost one and a half times. Due to the effect of the factor of natural biological antagonism on the milk productivity and reproductive capacity of cows, the raising of productivity with an increase in the heredity of the Holstein breed has led to a decrease in the calving output of 100 cows, and a decrease in the length of the commercial use of cows. This trend is also characteristic of all newly created dairy breeds. In particular, from Ukrainian Black and White Dairy cows the calving output per 100 cows decreased from 82.8 heads in 2006 to 77.4 in 2019; Ukrainian Red and White Dairy respectively from 82.2 to 69.5 calves; Ukrainian Red Dairy, where the proportion of the heredity of the Holstein breed is slightly lower than the first two, the calving rate dropped at lower pace. According to the results of dairy cattle recording, among the domestic breeds the highest milk productivity is in the Ukrainian Black and White Dairy cows – 7364 kg with a fat content of 3.74%, protein 3.22%; Ukrainian Red and White Dairy – respectively 6989; 3.78; 3.27; Ukrainian Red Dairy – 6549; 3.90; 3.26. Domestic breeds on genetic potential are at the level of the best European analogues, and according to indicators of reproduction and health they prevail them. Consequently, the breed of cows is an important factor in the economic efficiency of dairy cattle-breeding. Due to the long intensive selection work on cattle breeds, the milk productivity of cows in developed livestock countries has reached levels of 8.0–10.0 thousand kg and more for 305 days of lactation. The number of cows in breeding farms in Ukraine for 2006–2019 has decreased by 38 thousand head, or by 22%. The average milk yield of purebred cows in industrial enterprises increased from 4606 kg in 2007 to 7653 kg in 2019, or almost one and a half times. But the extremely insufficient number of cows of the active part of the livestock greatly complicates the process of improving high-yielding herds. In the breeding structure of pedigree dairy cattle, animals of Ukrainian Black and White Dairy (49.9%), Holstein breeds (25.2%) and Ukrainian Red and White Dairy (14.4%) prevail.

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Costs are an important economic category that have a decisive influence on the definition of pricing policies and the formation of financial performance of the enterprise, characterizing the level of organization of production and application of technologies. According to expediency of their spending, costs are divided into productive and unproductive. Unproductive costs arise in the event of a violation of technology, deficiencies in the organization of production, etc. Therefore, it is necessary to ensure that the economic evaluation of unproductive costs in breeding dairy cattle is carried out in order to determine their volume and specific weight in total expenses. An economic evaluation unproductive costs for dairy cattle maintenance should be carried out on the basis of criteria that take into account the main factors affecting the efficiency. These criteria include innovation, production, market, social and environmental. Their assessment under all criteria is conducted using the methods of economic analysis. The reasons and dynamics of their emergence should be the subject of a thorough study of management accounting and financial management of enterprises. According to the analysis of the structure of the cost of livestock production in state enterprises "Experimental farm "Niva" and "Experimental farm "Khrystynivske" that are part of the network of the Institute of Animal Breeding and Genetics nd. a. M.V.Zubets NAAS (Cherkasy region) (Table 1 ), in the structure of the cost of milk production the largest share is the cost of feed (42.6%) and labor remuneration combined with accrual (20.4%). In the production of live weight of cattle for feed and wages account for 76.6% of all costs. Rational use of feed is one of the main ways to strengthen the economy of the enterprise. In order to avoid unproductive costs, it is necessary to observe all technological stages of production, storage, distribution and feeding of forages. Provision for increasing the efficiency of feed costs is to increase the conversion of feed to products and reduce the cost of the diet and its individual components. In particular, finding suppliers with lower prices for concentrated feeds and milk replacers, growing fodder crops with higher nutrition. The system for keeping animals is also important. For example, with untied, labor costs by 67% lower than with tied, the profitability of milk production is increased by 4%. The most economic losses to farms are caused by diseases of the mammary gland, which lead to a decrease in the milk productivity of cows, the quality of milk; an increase in the incidence of calves, and the abandonment of livestock. At present, the total unproductive costs of udder disease are estimated at the equivalent of 5-8% of the gross annual income, or from 2.6 to 4.1 thousand UAH. per cow. Other unproductive costs of dairy cattle maintenance of productivity direction are financial losses from the reduction of genetic potential, prolongation of the interotional period, the reduction of duration of the economic use of cows, the low quality of milk and the non-equivalent milk sales prices. Comprehensive economic assessment of unproductive costs, determined in accordance with innovative production, market, social and environmental criteria, will allow, in conditions of relative limited resources, to ensure the effective management of production processes of breeding dairy cattle, aimed at increasing profits.

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