My Department does not conduct studies into farm operational costs. However, as part of its National Farm Survey programme, Teagasc conducts an annual survey, using a nationally representative sample on over 1,000 farms, to monitor farm outputs, costs and incomes. The results of the 2010 survey are shown in the attached link, while the output from the 2011 survey will be available later this year: http://www.teagasc.ie/publications/2011/1016/NFS10.pdf. In addition, Teagasc operate Profit Monitors to help farmers measure the profitability of their farming enterprise and to analyse the financial performance of the farming business. These tools allow farmers to easily identify input costs that are higher than average or output sales that are below average and to take the necessary corrective action.