The Western Plateau is a four county region that encompasses Southwest New York. It includes the counties of Allegany. Cattaraugus, Chatauqua and Steuben. This report is a summary of the 1979 business records from 68 of the dairy farms in this region. The primary purpose of this business management project is to help cooperators do a better job of keeping and using records, and thus improve their skills as farm managers. This report has been prepared in workbook form for use in a systematic study of individual farm business operations. This booklet shoul also be useful to farmers in this area who are not enrolled in the business management projects of the region and to agribusinessmen connected with the agriculture of the area.