Dairy farmers in more than forty counties throughout the State submit records for summarization through Cooperative Extension's Farm Business Management Program. Each dairy farmer receives 'a report for the farm containing all the management information found in this publication. A compilation of the individual farm reports is published in ten regional summaries like this one and in one statewide summary. These publications are used not only by extension personnel and dairy farmers but also by many segments of the dairy industry to monitor the health of the milk production sector. Primary objectives of the dairy farm business management program are to (1) assist farmers in developing and maintaining more complete farm business data for use in management decisions and (2) help farmers improve their management skills through appropriate use of farm record data and application of modern decision-making techniques. This report is prepared in workbook form for use in the systematic study of individual farm business operations. This booklet should also be useful to farmers in the Western Plateau region who are not enrolled in the business management project and to agribusiness firms. The increasing size of the New York dairy farms and the dynamic nature of the economic environment within which they operate make farm incomes increasingly dependent upon the accuracy of management decisions. An assessment of past business performance combined with careful analysis of future economic conditions and goals of the farm business will greatly enhance the operator's profit potential. With upward pressure on costs continuing into 1981, dairy farmers will need to place emphasis on operating the most efficient business possible. Two areas for continued emphasis are (1) dairy concentrate purchases and the total livestock feeding program, and (2) the crop production program. Dairy concentrate purchases are the largest single cash expense and with large increases in fuel and fertilizer costs, the cropping program warrants careful examination as well. By carefully proceeding through this workbook to determine business strengths and weaknesses and by carefully planning next year's business operations, a dairy farmer will be in a better position to manage the farm through the challenges of the 1980s. Business records for 80 farms in the Western Plateau region are summarized in this publication. This year the region contains four counties: Allegany, Cattaraugus, Chautauqua and Steuben.