The importance of the dairy industry for the regional and national economy is essential. This paper highlights the financial performance and profitable development of dairy farms in Slovenia by examining milk production. In this study, the correlation of variables representing the number of cows, forage area and milk production were found to be very strong with values of R = 0.85; R – 0.95; R = 0.79. The farm size has an impact on cost ratios, liquidity, return on assets, and debt. The

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... eractions of these significant factors are evaluated as return on investments.