Projections for Planning Purposes Only -- Not to be Used without Updating
2014 Estimated Costs and Returns per Breeding Female
Cow-Calf Native Pasture - 100 Cows
West Central Extension District - 7
Breeding Females
REVENUE
Weaned Steer Calf
Weaned Heifer Calf
Cull Cow
Cull Bull
Total Revenue
VARIABLE COSTS
Production Costs
Miscellaneous
Supplies
Predator Control - Cattle
Brush Control
PRF Rainfall Ins
Marketing Expense
Feed
Salt & Minerals
Hay
Range Cubes
Vet. Medicine
Fuel
Lube (As a % of fuel)
Repairs
Labor
Utilities
Interest on Credit Line
Total Variable Costs
100
Head
0.430
0.270
0.150
0.010
Quantity
Per Head
5.50
5.25
9.00
18.00
Units
CWT
CWT
CWT
CWT
$/Unit
$185.00
$182.00
$73.50
$76.50
Total
$437.53
$257.99
$99.23
$13.77
$808.51
Enterprise
Total
$43,752.50
$25,798.50
$9,922.50
$1,377.00
$80,850.50
Quantity
Units
$/Unit
Total
Enterprise
Total
5
1
30
30
1.00
49.2
0.3
1.2
1
1.0
10.0%
1
0.40
1.00
Head
Head
Acre
Acre
Head
$3.00
$3.85
$1.00
$0.85
$21.53
$15.00
$3.85
$30.00
$25.50
$21.53
$1,500.00
$385.00
$3,000.00
$2,550.00
$2,152.80
Pounds
Ton
CWT
Head
Head
Percent
Head
Hours
Head
$0.55
$165.00
$19.40
$18.88
$67.80
$67.80
$66.92
$15.00
$24.00
4.00%
$26.91
$49.50
$23.28
$18.88
$67.80
$6.78
$66.92
$6.00
$24.00
$12.87
$398.82
$2,691.24
$4,950.00
$2,328.00
$1,888.48
$6,780.00
$678.00
$6,692.05
$600.00
$2,400.00
$1,286.67
$39,882.23
$409.68
CWT
$40,968.27
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
$2,997.39
Native Pasture Rent
30
Total Fixed Costs
Total Costs
Planned Returns to Management, Risk, and Profit:
Average Steer-Heifer Breakeven Price to Cover Total Costs
$75.57
Units
Head
Head
dollars
Acres
$/Unit
$67.18
$13.20
3.75%
$4.00
$158.26
Total
$67.18
$13.20
$112.40
$120.00
$312.78
$711.60
$96.90
CWT
Enterprise
Total
$6,717.79
$1,320.00
$11,240.19
$12,000.00
$31,277.99
$71,160.22
$9,690.28
Sensitivity Analysis for Example
Example Weaning Percent
91%
88%
85%
82%
79%
Example
Gross
Lbs of Beef
Sales per Produced
Cow
per Cow
$867.39
489
$837.79
473
$808.51
457
$778.60
441
$749.01
425
Example Breakeven
Calf Pay Weight to
Cover Total Cost
428
446
465
486
509
Example Steer Price
Example Heifer Price
Example Weighted Average Calf Price ($/cwt)
Example Average Break Even
Price to Cover Total Cost
$145.87
$151.83
$158.26
$165.36
$173.07
$185.00
$182.00
$183.88
Developed by Bill Thompson, Assistant Professor and Extension Economist, Texas A&M AgriLife Extension Service.
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.