Projections for Planning Purposes Only -- Not to be Used without Updating
2014 Estimated Costs and Returns per Breeding Female
Cow-Calf Budget - 200 Cows
Panhandle Extension District - 1
Breeding Females
REVENUE
Steer
Heifer
Cull Cow
Cull Bull
Total Revenue
VARIABLE COSTS
Production Costs
Miscellaneous
Miscellaneous - Cow
Marketing Expense
Feed
Salt and Mineral
Supplement
Hay Pound
Vet. Medicine
Fuel
Lube (As a % of fuel)
Repairs
Labor
Interest on Credit Line
Total Variable Costs
200
Head
0.425
0.230
0.120
0.000
Quantity
Per Head
5.25
4.75
10.00
0.00
Units
CWT
CWT
CWT
CWT
$/Unit
$185.00
$175.00
$86.00
$79.00
Total
$412.78
$191.19
$103.20
$0.00
$707.17
Enterprise
Total
$82,556.25
$38,237.50
$20,640.00
$0.00
$141,433.75
Quantity
Units
$/Unit
Total
Enterprise
Total
1
1.00
50
350
280
1
1.0
10.0%
1
3.58
Head
Head
$5.00
$25.20
$5.00
$25.20
$1,000.00
$5,040.00
Pound
Pound
Pound
Head
Head
Percent
Head
Hours
$0.40
$0.20
$0.08
$15.00
$5.49
$5.49
$13.03
$11.75
4.75%
$20.00
$70.00
$21.00
$15.00
$5.49
$0.55
$13.03
$42.01
$10.76
$228.04
$4,000.00
$14,000.00
$4,200.00
$3,000.00
$1,098.56
$109.86
$2,606.23
$8,401.25
$2,151.14
$45,607.03
$479.13
CWT
$95,826.72
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
$713.13
Pasture Cost
25
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Steer-Heifer Breakeven Price to Cover Total Costs
$37.56
Units
Head
Head
dollars
Acres
$/Unit
$12.46
$17.71
5.25%
$6.50
$106.79
Total
$12.46
$17.71
$37.44
$162.50
$230.11
$458.14
$249.03
CWT
Enterprise
Total
$2,491.47
$3,542.40
$7,487.81
$32,500.00
$46,021.68
$91,628.71
$49,805.04
Sensitivity Analysis for Example
Your Weaning Percent
6%
3%
0%
-3%
-6%
Your
Gross
Lbs of Beef
Sales per Produced
Cow
per Cow
$0.00
0
$0.00
0
$0.00
0
$0.00
0
$0.00
0
Your Breakeven Calf
Pay Weight to Cover Your Average Break Even Price
Total Cost
to Cover Total Cost
0
$0.00
0
$0.00
0
$0.00
0
$0.00
0
$0.00
Your Steer Price
Your Heifer Price
Your Weighted Average Calf Price ($/cwt)
$0.00
$0.00
$0.00
Developed by Steve Amosson, Regents Fellow, 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.