Projections for Planning Purposes Only -- Not to be Used without Updating
2014 Estimated Costs and Returns per Breeding Female
Cow-Calf Enterprise - 100 Cows
Far West Extension District - 6
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
VARIABLE COSTS
Production Costs
Miscellaneous
Trucking
Marketing Expense
Feed
12-12 Loose Mineral
12-12 Loose Mineral
20% Protein Cube
12-12 Loose Mineral
20% Protein Cube
12-12 Loose Mineral
20% Protein Cube
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
12-12 Loose Mineral
Vet. Medicine
Repairs
Labor
Interest on Credit Line
Total Variable Costs
100
Head
0.430
0.270
0.150
0.040
Quantity
Per Head
5.50
5.00
10.00
20.00
Units
CWT
CWT
CWT
CWT
$/Unit
$166.00
$153.00
$84.70
$87.30
Total
$392.59
$206.55
$127.05
$69.84
$796.03
Enterprise
Total
$39,259.00
$20,655.00
$12,705.00
$6,984.00
$79,603.00
Quantity
Units
$/Unit
Total
Enterprise
Total
0.89
1.00
Head
Head
$9.50
$17.97
$8.46
$17.97
$845.50
$1,796.50
4.17
4.17
1.2
4.17
1.2
4.17
1.2
4.17
4.17
4.17
4.17
4.17
4.17
4.17
4.17
1
1
0.40
Pound
Pound
CWT
Pound
CWT
Pound
CWT
Pound
Pound
Pound
Pound
Pound
Pound
Pound
Pound
Head
Head
Hours
$0.53
$0.53
$19.50
$0.53
$19.50
$0.53
$19.50
$0.53
$0.53
$0.53
$0.53
$0.53
$0.53
$0.53
$0.53
$22.41
$44.57
$10.00
6.50%
$2.21
$2.21
$23.40
$2.21
$23.40
$2.21
$23.40
$2.21
$2.21
$2.21
$2.21
$2.21
$2.21
$2.21
$2.21
$22.41
$44.57
$4.00
$10.79
$204.91
$221.01
$221.01
$2,340.00
$221.01
$2,340.00
$221.01
$2,340.00
$221.01
$221.01
$221.01
$221.01
$221.01
$221.01
$221.01
$221.01
$2,240.84
$4,457.00
$400.00
$1,079.37
$20,491.33
$591.12
CWT
$59,111.67
Planned Returns Above Variable Costs:
Average Steer-Heifer Breakeven Price to Cover Variable Costs
FIXED COSTS
Quantity
Depreciation - Equipment
1
Depreciation - Livestock
1
Equipment Investment
$352.24
Pasture Cost
1
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Steer-Heifer Breakeven Price to Cover Total Costs
Units
Head
Head
dollars
Acres
$2.16
$/Unit
$35.22
$151.63
6.50%
$147.00
$98.19
Total
$35.22
$151.63
$22.90
$147.00
$356.75
$561.67
$234.36
CWT
Enterprise
Total
$3,522.42
$15,163.43
$2,289.58
$14,700.00
$35,675.43
$56,166.76
$23,436.24
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross
Lbs of Beef
Sales per Produced
Cow
per Cow
$845.63
478
$820.46
462
$796.03
446
$770.12
431
$744.95
415
Example Breakeven
Calf Pay Weight to
Cover Total Cost
298
310
323
338
353
Example Steer Price
Example Heifer Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$90.57
$94.26
$98.19
$102.61
$107.37
$166.00
$153.00
$161.28
Developed by Rob Hogan, Associate Professor and Extension Economist, Texas A&M AgriLife Extension.
Information presented is prepared solely as a general guide and not intended to recognize or predict the costs
and returns from any one operation. Brand names are mentioned only as examples and imply no endorsement.
Alternative supplemental feeding program for the cow-calf budget.
*Alternate # 1 (default)—less rain, shorter native grass—
This alternative is designed for supplemental feeding of
cattle through the winter (Dec., Jan. and Feb.) when the
grass is shorter. This alternative consists of 4 lb per day of
20% Range Cube.
= 30 days * 4 lb per day *
$0.195 (price of 20% cube)
Alternative # 2—better rains, more native grass—This
alternative is designed for supplemental feeding of cattle
through the winter (Dec., Jan. and Feb.) when the grass is
taller. It consists of 2 lb per day of 39% Range Cube.
= 30 days * 2 lb per day *
$0.28 (price of 39 % cube)
Salt and mineral supplementation:
This consists of a 50 lb bag of 12-12-12 loose mineral
per cow per year. The mineral costs $26.70 per 50 lb bag.
= 26.70 / 12 = $2.23 per
cow per month
= $23.40 per cow per
month.
= $16.80 per cow per
month.
*Alternative # 1 is the default feeding program used by the budget. To change the budget
to reflect feeding Dec., Jan., and Feb. at a rate of 2 lbs of 39% cubes per day, then
subtract $23.40 per cow per month and add $16.80 per cow per month.