Dairy cattle farming in the Northern region of the Republic of Kazakhstan: accounting and analytical criteria

The objective – is to substantiate a strategic accounting and analytical model for the sustainable development of dairy cattle farming based on the management of cattle productivity.

Methods – an economic and statistical analysis was conducted to assess the dynamics of sectoral indicators (livestock numbers, gross milk production, and production costs) for 2024–2025; factor and structural analyses were employed to identify the impact of productive performance on cost levels and to detect structural imbalances; economic and empirical modeling was applied to formalize the relationship between «costs – performance – maintenance costs»; and an analytical survey of agricultural enterprises, based on a stratified sample of 74 farms, was conducted to examine the extent of digitalization and the application of management accounting practices. In addition, methods of comparison, grouping, and data generalization were used to compare business entities according to herd size, identify differences in the degree of digital technology adoption and livestock productivity, and systematize the factors affecting production efficiency. The scientific novelty of the study lies in the integration of biological and economic parameters within the accounting system, where economic return is regarded as the key criterion for cost assessment.

Results – the study demonstrates that a 28.6% decline in milk yield was accompanied by a 92% increase in cost indicators, while total expenditures increased by only 11.7%, confirming the biological and economic nature of the crisis phenomena.

Conclusions – the gap between cost control and production performance demonstrates the necessity of implementing an integrated model and a digital accounting and analytical system. Achieving these objectives requires the wider adoption of digital tools, the improvement of expenditure tracking and analytical systems, the optimization of resource utilization, and the alignment of management decisions with productivity indicators under changing external conditions. The integration of information on feeding rations, livestock health status, and environmental parameters simplifies herd management and streamlines accounting procedures. 

1. Steeneveld, W., van den Borne, B.H.P., Kok, A., Rodenburg, T.B. & Hogeveen, H. (2024). Invited review: Quantifying multiple burdens of dairy cattle production diseases and reproductive inefficiency – Current knowledge and proposed metrics. Journal of Dairy Science, 107 (11), 8765–8795. https://doi.org/10.3168/jds.202324538 [in English].

2. Tschopp, R., Gemechu, G. & James, L.N. (2021). Longitudinal study of cattle productivity in intensive dairy farms in Central Ethiopia. Frontiers in Veterinary Science, 8, 698760. https://doi.org/10.3389/fvets.2021.698760 [in English].

3. Management’s Discussion and Analysis and Consolidated Financial Statements June 30, 2022 (2023). Available at: https://www.ifc.org/content/dam/ifc/doc/2023/FY22-Annual-MDAand-FS-final.pdf (date of access: 11.03.2023)[in English].

4. Porciello, J., Coggins, S., Mabaya, E. & Otunba-Payne, G. (2022). Digital agriculture services in low- and middle-income countries: A systematic scoping review. Global Food Security, 34, 100640. https://doi.org/10.1016/j.gfs.2022.100640 [in English].

5. Manzoor, F., Longdao, W. & Mahwish, S. (2025). Digital agriculture technology adoption in low and middle-income countries: a systematic review. Frontiers in Sustainable Food Systems, 9, 103389. https://doi.org/10.3389/fsufs.2025.1621851 [in English].

6. Chamorro-Padial, J., García, R. & Gil, R. (2024). A systematic review of open data in agriculture. Computers and Electronics in Agriculture, 219, 108775. https://doi.org/10.1016/j.compag.2024.108775 [in English].

7. Umbitaliev, A.D., Toiauova, G.J. & Ku-lanova, D.A. (2025). Sustainable development of agro-industrial complex: management strategy. Problems of AgriMarket, 1, 14–26. https://doi.org/10.46666/2025-1.2708-9991.01 [in English].

8. Joao, H.C., Melissa, C. & Heather, W. (2021). Symposium review: Precision technologies for dairy calves and management applications. Journal of Dairy Science, 104(1), 1023-1219. https://doi.org/10.3168/jds.2019-1788 [in English].

9. Konuspaev, R.K., Baigarina, A.T. & Taipov, T.A. (2021). Result-oriented digitalization in livestock production sector of the Republic of Kazakhstan. Problems of AgriMarket, 4, 55–56. https://doi.org/10.46666/2021-4.2708-9991.05 [in English].

10. Peña-Holguín, R.R., Vaca-Coronel, C.A., Farías-Lema, R.M., Zapatier-Castro, S.V. & Valenzuela-Cobos, J.D. (2025). Smart Agriculture: Adoption of IoT Technologies by Farmers. Agriculture, 15 (15), 1679. https://doi.org/10.3390/agriculture15151679 [in English].

11. Manzoor, F., Wei, L., Siraj, M., Lu, X. & Qiyang, G. (2025). Digital agriculture technology adoption in low and middle-income countries — A review of contemporary literature. Frontiers in Sustainable Food Systems, 9, 1621851. https://doi.org/10.3389/fsufs.2025.1621851 [in English].

12. Porciello, J., Coggins, S., Mabaya, E. & Otunba-Payne, G. (2022). Digital agriculture services in low- and middle-income countries: A systematic scoping review. Global Food Security, 34, 100640. https://doi.org/10.1016/j.gfs.2022.100640 [in English].

13. Nassyrkhanova, B.K. & Belgibaeva, A.S. (2020). Milk and dairy products market in akmola region of kazakhstan. Problems of Agri Market, 4, 125–132. https://doi.org/10.46666/20204-2708-9991.15 [in English].

14. Belgibaeva, A.S. (2025). Ensuring food security in dairy market of the Republic of Kazakhstan. Problems of AgriMarket, 1, 61–69. https://doi.org/10.46666/2025-1.2708-9991.05 [in English].

15. International Farm Comparison Network (IFCN). (2024). IFCN Dairy Report 2024. Kiel: IFCN Dairy Research Center, 200 [in English].

16. International Federation of Accountants (IFAC) (2021). International Good Practice Guidance: Strategic Management Accounting. New York: IFAC, 21 [in English].

17. Kaplan, R.S. & Norton, D.P. (2020). The Balanced Scorecard: Translating Strategy into Action. Boston, Massachusetts: Harvard Business School Press, 322 [in English].