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A harmonised cross-border panel of individual dairy farm accounts: full cost-of-production builds per farm and per kg ECM — milk, animal and other returns, direct payments, break-even including support, entrepreneur's profit — with a complete cost decomposition (purchased feed, home-grown feed, young stock, other cow costs, labour, land, buildings and installations, production rights, co-operative shares, direct costs, depreciation, calculated costs), plus technical indicators (ECM yield per cow, fat and protein, concentrate input, culling rate, land and labour productivity, dairy land economics), expressed both per kg and per cow and benchmarked against an EDF EU Conventional baseline; complemented by a monthly International Milk Price Comparison of farm-gate prices across Europe
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