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The economic efficiency of dairy farms is influenced by many factors and depends on their management. Some research shows that the conventional milking system (CMS) is more cost effective than the automatic milking system (AMS). The data collected for carrying out this research come from the accounting records of the dairy cow farms (from 2018). From the current study it appears that the capital expenditures were significantly higher in the case of farms with AMS than in the case of farms with CMS and the total incomes for the farms with AMS and CMS were 1745.2 RON/t milk and respectively 1785 RON/t milk, and the net productions were 1117.61 RON/t milk for farms with AMS and 1155.14 RON/t milk for farms with CMS. In terms of personnel costs, they are higher in farms with CMS, 512.3 RON/t milk, whereas in AMS farms staff costs do not exceed 484.1 RON/t milk. Following the observations, the two milking systems have similar profitability in the market conditions of the Romanian economy.