50 Cow Head Budget

v150416
Cow Herd System Budget

Roger Wilson, Farm Management / Enterprise Budget Analyst
This budgeting workbook is designed for the medium and small sized operator. It includes
spreadsheets for analyzing the components of a beef production system separately but provides a
combined analysis as well.
Extension is a Division of the Institute of Agriculture and Natural Resources at the University of Nebraska - Lincoln cooperating with the
Counties and the United States Department of Agriculture. University of Nebraska - Lincoln Extension programs abide with the
nondiscrimination policies of the University of Nebraska - Lincoln and the United States Department of Agriculture.
© The Board of Regents of the University of Nebraska on behalf of the University of Nebraska - Lincoln Extension. All rights reserved.
Budget Inputs
Breeding Herd
Herd size It is assumed that herd size remains stationary so 50 Cows
Average Cow Value replacements will equal cow culls and cow deaths. If too 1,775 $ / head
Cows Culled per Year few replacements are purchased, the worksheet 6 Cows
automatically retains heifers.
Cow Deaths per year 1 head
Breeding Females
Number of Replacements Needed 7

Estimated Weaning Rate 95 percent
Extra Heifers Retained for Breeding that Will Not Be Used as Replacements 3 head
Culled Replacement Heifer Weight When Sold 800 pounds
Culled Replacement Heifer Selling Price 144 $ / cwt
Cost of Marketing Culled Replacement Heifers 20 $ / head
Replacement Females Purchased (<=7) 0 head
Replacement Female Cost (if applicable) 0 $ / head
Cow Cull Weight 1,300 pounds
Non-Fed Cull Cow Price 74 $ / cwt
Bulls Needed 2 Bull(s)
Bull Purchase Price 3,000 $ / head
Bulls
Bull use (years) (<10) 4 years

Bull Death Loss Rate 1%
Cull Bull Price 85 $ / cwt
Cull Bull Weight 2,000 pounds
Calves Weaned (<=48) 48 head/year
Steer Weaning Weight 550
Calves
Heifer Weaning Weight 500 pounds

Weaned Steer Price (>=10) 200 $ / cwt
Weaned Heifer Price (>=10) 185 $ / cwt
Wintered Calf
Days Fed days
Death Loss (0-100) percent
Retained after Weaning (<=24) head
Heifers Steers
End Weight pounds

Market Price (>=10) $ per cwt
Retained after Weaning (<=14) head
End Weight pounds
Stocker
Days Fed days
Retained for Grazing (<=0) head
Heifers Steers
End Weight pounds

Retained for Grazing (<=0) head
End Weight pounds
Feedlot
Days Fed days
Placed on Feed (<=0) head
Steers
End Weight pounds

Heifers Steers
End Weight pounds
Fed Cull Cow

Days Fed days
End Weight pounds
Feed
Fed Unit
Price per Unit Priced Unit (tons, lbs. Fed Unit per
Name Purchased (tons, lbs. etc) etc) Priced Unit As Fed Price
Pasture Calves 38.00 month day 30 1.25
Pasture Pairs 57.00 month day 30 1.87
Prairie Hay 85.00 ton lbs 2000 0.04
Alfalfa 100.00 ton lbs 2000 0.05
DDG Cubes 280.00 ton lbs 2000 0.14
Salt and Mineral 1080.00 ton ounce 32000 0.03
Silage 40.00 ton lbs 2000 0.02
Corn 3.33 bu lbs 56 0.06
Sudan Hay 60.00 ton lbs 2000 0.03
Corn Stalks 0.55 day day 1 0.55
Non-Feed Input Costs Allocation Percentage
Is This Cost
Per Animal or Breeding
for All Herd Wintered Calf Stocker
Name Cost per Year Animals? (Optional) (Optional) (Optional)
Labor 10,000.00 all animals
Fuel 5,000.00 all animals
Veterinary and Medical 30.00 per animal
Cull Cow Marketing 35.00 per animal 100% 0% 0%
Cull Bull Marketing 35.00 per animal 100% 0% 0%
Cull Replacement Marketing 20.00 per animal 100% 0% 0%
Weaned Calf Marketing 50.00 per animal 100% 0% 0%
Wintered Calf Marketing 50.00 per animal 100% 0% 0%
Stocker Marketing - per animal 0% 0% 0%
Feedlot Marketing - per animal 0% 0% 0%
Future Breeding
Depreciable Input Costs Value Annual Herd
Name Current Value Future Value Horizon Repairs (Optional)
Breeding Herd Housing 100%
Machinery 25,000 5,000 20 1,000
Vehicles 15,000 3,000 7 1,500
Interest
Operations Interest Rate 5%
Opportunity Rate 1%
Overhead Costs Allocation P
Breeding Weaned Calf

Herd Wintering
Overhead Costs Amount (Optional) (Optional)
Real Estate Value*
Real Estate Tax per year
Annual Insurance Premium 3,000 per year 25%
Professional Fees 750 per year 25%
Annual Management Charge per year
Other per year
* If cattle are grazed on owned land, either the value of the land and associated taxes or the grazing fees for tha
counted. If grazing fees are used to calculate costs when land is owned, only the cost of and taxes on non-gra
A calving shed is an example of non-grazing real estate.
Allocation Percentage
Fed Cull
Feedlot Cow
(Optional) (Optional)
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
0% 0%
Weaned
Calf Fed Cull
AllocationStocker
Wintering Percentage
Feedlot Cow
(Optional) (Optional) (Optional) (Optional)
Allocation Percentage
Fed Cull
Stocker Feedlot Cow
(Optional) (Optional) (Optional)
s or the grazing fees for that land should be included so costs are not double
st of and taxes on non-grazing real estate should be included as an overhead cost.
Bull Budget (2 Bulls)
Income
Amount Weight Price
Cull Bull Sales 0.50 head @ $ 2,000.00 $ 85.00
Gross Incom
Variable Costs
Breeding Costs Number Price
Bulls 0.50 $ 3,000 per head
Amount Per Animal

Bull Feed per Year or Total Price
Prairie Hay 1500 lbs per animal @ 0.04 per lbs
Pasture Pairs 365 day per animal @ 1.87 per day
Salt and Mineral 730 ounce per animal @ 0.03 per ounce
per animal
Total Fee
Other Variables Allocation

Cull Bull Marketing 35.00 per animal
Operations Interest Operations interest rate times feed and other variable
expenses except marketing divided by two.
Total Non-fee
Total Variable Cos
Net Expens
Herd Total
Total
842
Gross Income 842
Herd Total
Total
1,500
Price Total
@ 0.04 per lbs 128
@ 1.87 per day 1,368
@ 0.03 per ounce 49
Total Feed 1,545
Total
17
Operations interest rate times feed and other variable 39
expenses except marketing divided by two.
Total Non-feed 56
Total Variable Costs 3,101
Net Expense 2,259

Replacement Budget 10 Head*
Feed Costs
Amount Per Animal
per Year or Total
Pasture Calves 180 day per animal
Corn Stalks 120 day per animal
Prairie Hay 500 lbs per animal
Alfalfa 200 lbs per animal
salt and mineral 730 ounce per animal
*The number of replacement heifers assumes co
Include only feed fed to develop heifers from w

following crop of replacement heifers are weane
costs are carried forward to the "Breeding Herd
Other expenses are included as part of that ana
Herd Total
1
Price
@ 1.25 per day 2,249 2
@ 0.55 per day 660 3
@ 0.04 per lbs 213 4
@ 0.05 per lbs 100 5
@ 0.03 per ounce 246 6
7
Total Feed Costs 3,468
replacement heifers assumes constant herd size.
nly feed fed to develop heifers from weaning until the

g crop of replacement heifers are weaned. These feed
carried forward to the "Breeding Herd" spreadsheet.
penses are included as part of that analysis.
Breeding Herd Cash Budget (50 Cows)
Revenue Herd Total Per Cow Per Calf
Number Weight Price Total
Weaned Steer Value 24 550 200.00 per cwt 26,400
Weaned Heifer Value 14 500 185.00 per cwt 12,950
Cull Cow Sales 6 1,300 74.00 per cwt 5,772
Replacements Culled 3 800 144.00 per cwt 3,456
Gross Income 48,578 971.56 1278.37
Variable Cash Costs Herd Total Per Cow Per Calf

Breeding Costs Number Price Total Total Total
Bulls (This amount is the "Net Expenses" from the "Bulls" tab) 2,259 45.18 59.45
Replacements Purchased 0 0 $ per head 0 0.00 0.00
Animal Purchases 0 0.00 0.00
Amount Per Animal 1
Cow Feed per Year or Total Price Total Total Total
Pasture Pairs 180 day per animal @ 1.87 per day 16,866 337.32 443.84 2
Salt and Mineral 1050 ounce per animal @ 0.03 per ounce 1,772 35.44 46.63 3
Prairie Hay 2500 lbs per animal @ 0.04 per lbs 5,313 106.25 139.80 4
Corn Stalks 150 day per animal @ 0.55 per day 4,125 82.50 108.55 5
0 0.00 0.00 6
0 0.00 0.00 7
Replacement Heifer Feed (From Replacement Spreadsheet) 3,468 69.35 91.25
Total Feed 0 0.00 0.00
Other Variable Amount Unit Allocation Total Total Total

Labor 10,000 all animals 100% 10,000 200.00 263.16
Fuel 5,000 all animals 100% 5,000 100.00 131.58
Veterinary and Medical 30 per animal 100% 1,500 30.00 39.47
Cull Cow Marketing 35 per animal 210 4.20 5.53
Cull Replacement Marketing 20 per animal 60 1.20 3.00
Weaned Calf Marketing 50 per animal 1,900 38.00 50.00
Operations Interest Calculations: Operations interest rate times feed and other 1,282 25.65 31.28
variable expenses except marketing divided by two.
Total Non-feed 0 0.00 8.53
Total Variable Cash Costs 0 0.00 8.53
Fixed Cash Costs Herd Total Per Cow Per Calf

Depreciables Input Costs Repairs Allocation Total Total Total
Breeding Herd Housing 0 100% 0 0.00 0.00
Machinery 1,000 100% 1,000 20.00 26.32
Vehicles 1,500 100% 1,500 30.00 39.47
0 0 0%
0 0 0%
Cash Ownership 2,500 0.00 0.00
Overhead and Management Amount Allocation Total Total Total

Real Estate Tax 0% 0 0.00 0.00
Annual Insurance Premium 3,000 25% 750 15.00 19.74
Professional Fees 750 25% 188 3.75 4.93
Annual Management Charge 0% 0 0.00 0.00
Other 0% 0 0.00 0.00
Total Overhead 938 0.00 0.00
Total Fixed Cash Costs 3,438 0.00 0.00
Total Cash Costs 3,438 0.00 8.53
Net Cash Income 45,141 971.56 1,269.84
Non-Cash Costs Oppor- Herd Total Per Cow Per Calf

Depreciables Input Costs Depreciation tunity Allocation Total Total Total
Breeding Herd Housing 0 0 100% 0 0.00 0.00
Machinery 1,000 250 100% 1,250 25.00 32.89
Vehicles 1,714 150 100% 1,864 37.29 49.06
0 0 0 0%
0 0 0 0%
Opportunity Amount Allocation
Real Estate 0 100% 0
Livestock 1,027 100% 1,027 20.54 27.03
Total Non-Cash Costs 4,141 0.00 0.00
Total Cash and Non-Cash Herd Total Per Cow Per Calf
Total Costs 7,579 0.00 8.53
Total Net Income 41,000 971.56 1,269.84

Wintered Calf Budget 0 Days
Revenue Herd Total Per Calf Sold
Number Weight Price Total Total
Steers 0 0 0 $ / cwt 0 0.00
Heifers 0 0 0 $ / cwt 0 0.00
Gross Revenue 0 0.00
Variable Cash Costs Herd Total Per Calf Sold

Steer Calves Retained 0 550 200.00 $ / cwt 0
Heifer Calves Retained 0 500 185.00 $ / cwt 0
Animals Purchased 0 0.00
Amount
Fed per Per Animal
Feed Year or Total Price Total Total
per animal
per animal
per animal
per animal
Total Feed 0 0.00
NonFeed Amount Basis Allocation Total Total

Labor 10,000 all animals 0% 0
Fuel 5,000 all animals 0% 0
Veterinary and Medical 30 per animal 0% 0
Wintered Calf Marketing 50 per animal 0
Operations Interest Calculations: Operations interest rate times feed and other 0
Total Non-feed 0 0.00
Total Variable Cash Costs 0 0.00
Fixed Cash Costs Herd Total Per Calf Sold

Depreciables Input Costs Repairs Allocation Total Total
Machinery 1,000 0% 0
Vehicles 1,500 0% 0
0 0 0%
0 0 0%
0 0 0%
Total Cash Costs on Depreciables 0 0.00
Overhead and Management Amount Allocation Total Total

Real Estate Tax 0 0% 0
Annual Insurance Premium 3,000 0% 0
Professional Fees 750 0% 0
Annual Management Charge 0 0% 0
Other 0 0% 0
Total Overhead and Ownership 0 0.00
217,480.07 Total Fixed Cash Costs 0 0.00
Total Cash Costs 0 0.00
Net Cash Income 0 0.00
Non-Cash Costs Oppor- Herd Total Per Calf Sold

Depreciable Assets Depreciation tunity Allocation Total Total
Machinery 1,000 250 0% 0
Vehicles 1,714 150 0% 0
0 0 0 0% 0
0 0 0 0% 0
Real Estate - 0% 0
217,480.07 Total Non-Cash Costs 0 0.00
Total Cash and Non-Cash Herd Total Per Calf Sold

Total Costs 0 0.00
Net Total Income 0 0.00

Stockers 0 Days
Steers 0 0 0 $ / cwt 0 0.00
Heifers 0 0 0 $ / cwt 0 0.00

Amount
Fed per Per Animal
per animal
per animal
Total Feed 0 0.00

Stocker Marketing - per animal 0

Vehicles 1,500 0% 0
0 0 0%
0 0 0%
0 0 0%

Real Estate Tax - 0% 0
Annual Management Charge - 0% 0
Other - 0% 0

Machinery 1,000 250 0% 0
Vehicles 1,714 150 0% 0
0 0 0 0% 0
0 0 0 0% 0
Real Estate 0 0% 0

Total Costs 0 0.00

Feedlot 0 Days
Steers 0 0 0 $ / cwt 0 0.00
Heifers 0 0 0 $ / cwt 0 0.00

Amount
Fed per Per Animal
per animal
per animal
per animal
per animal
Total Feed 0 0.00

Feedlot Marketing 0 per animal 0

Vehicles 1,500 0% 0
0 0 0%
0 0 0%
0 0 0%

Real Estate Tax - 0% 0
Annual Management Charge - 0% 0
Other - 0% 0

Machinery 1,000 250 0% 0
Vehicles 1,714 150 0% 0
0 0 0 0% 0
0 0 0 0% 0
Real Estate 0 0% 0

Total Costs 0 0.00

Fed Cull Cow
Revenue
Number
Cull Cows Sold 0
Variable Cash Costs

Number
Cull Cows Retained 0
Amount
Fed per
Feed Year
NonFeed
Labor
Fuel
Veterinary and Medical
Cull Cow Marketing
0
0
0
0
0 Calculations: Operations interest
Operations Interest variable expenses except marke
Fixed Cash Costs

Depreciables Input Costs
Machinery
Vehicles
0
0
0
0
0
0
0
Overhead and Management

Real Estate Tax
Annual Insurance Premium
Professional Fees
Annual Management Charge
Other
217,480.07
Non-Cash Costs
Depreciable Assets Depreciation
Machinery
Vehicles
0
0
0
0
0
0
0
Real Estate
217,480.07
Total Cash and Non-Cash

0 Days
Herd Total
Weight Price Total
0 0.00 $ / cwt 0
Gross Revenue 0
Herd Total
Weight Price Total
1,300 74.00 $ / cwt 0
Animals Purchased 0
Per Animal
or Total Price Total
per animal 0
per animal 0
0
0
0
0
Total Feed 0
Amount Basis Allocation Total

10,000 all animals 0% 0
5,000 all animals 0% 0
30 per animal 0% 0
35 per animal 0
0 0 0% 0
0 0 0% 0
0 0 0% 0
0 0 0% 0
Calculations: Operations0interest 0rate times feed
0% and other 0
variable expenses except marketing divided by two. 0
Total Non-feed 0
Total Variable Cash Costs 0
Herd Total
Repairs Allocation Total
1,000 0% 0
1,500 0% 0
0 0%
0 0%
0 0%
0 0%
0 0%
0 0%
0 0%
Total Cash Costs on Depreciables 0
Amount Allocation Total

0 0% 0
3,000 0% 0
750 0% 0
0 0% 0
0 0% 0
Total Overhead and Ownership 0
Total Fixed Cash Costs 0
Total Cash Costs 0
Net Cash Income 0
Oppor- Herd Total

Depreciation tunity Allocation Total
1,000 250 0% 0
1,714 150 0% 0
0 0 0% 0
0 0 0% 0
0 0 0%
0 0 0%
0 0 0% 0
0 0 0% 0
0 0 0%
0 0% 0
Total Non-Cash Costs 0
Herd Total
Total Costs 0
Net Total Income 0

System Budget
Revenue
Number Weight Price
Weaned Steers 24 550 200
Weaned Heifers 14 500 185
Wintered Steers 0 0 0
Wintered Heifers 0 0 0
Stocker Steers 0 0 0
Stocker Heifers 0 0 0
Fed Steers 0 0 0
Fed Heifers 0 0 0
Cull Cow Sales 6 1,300 74
Fed Cull Cow Sales 0 0 0
Cull Bull Sales 0 2,000 85
Cull Replacement Sales 3 800 144
Gross Income
Variable Costs
Animal Purchases Number Price
Replacement Females 0 0 $ per head
Bulls 0.5 3,000 $ per head
Total Animals Purchased
Feed Amount Price

Pasture Calves #REF! month @ 38.00
Pasture Pairs #REF! month @ 57.00
Prairie Hay #REF! ton @ 85.00
Alfalfa #REF! ton @ 100.00
DDG Cubes #REF! ton @ 280.00
Salt and Mineral #REF! ton @ 1080.00
Silage #REF! ton @ 40.00
Corn #REF! bu @ 3.33
Sudan Hay #REF! ton @ 60.00
Corn Stalks #REF! days @ 0.55
Other Variable
Labor
Fuel
Veterinary and Medical
Cull Cow Marketing
Cull Bull Marketing
Cull Replacement Marketing
Weaned Calf Marketing
Wintered Calf Marketing
Stocker Marketing
Feedlot Marketing
0
0
0
0
0
Calculations: Operations interest rate times feed and other

Operations Interest
Total Variable Costs
Fixed Cash Costs

Depreciables Input Costs Repairs
Breeding Herd Housing -
Machinery 1,000
Vehicles 1,500
-
0 -
0 -
0 -
0 -
0 -
Total Ownership
Overhead and Management

Real Estate Tax
Insurance
Professional Fees
Management
Other
Total Overhead
Total Fixed Cash Costs
Total Cash Costs
Net Cash Income
Non-Cash Costs
Depreciables Costs Depre-ciation Opportunity
Breeding Herd Housing 0 0
Machinery 1,000 250
Vehicles 1,714 150
0 0
0 0
0 0
0 0
0 0
0 0
Opportunity
Real Estate Opportunity Investment rate times real estate value
Livestock Investment rate times livestock value
Total Non-Cash Costs
Total Cash and Non-Cash
Net Total Income

Herd Total
Total
$ / cwt 26,400
$ / cwt 12,950
$ / cwt 0
$ / cwt 0
$ / cwt 0
$ / cwt 0
$ / cwt 0
$ / cwt 0
$ / cwt 5,772
$ / cwt 0
$ / cwt 0
$ / cwt 3,456
Gross Income 49,420
Herd Total
Total
0
1,500
Total Animals Purchased 1,500
Total
per month 0
per month 0
per ton 0
per ton 0
per ton 0
per ton 0
per ton 0
per bu 0
per ton 0
per day 0
Total Feed 0
Total
10,000
5,000
1,500
210
17
60
1,900
0
0
0
0
0
0
0
0
rest rate times feed and other

1,321
arketing divided by two.
Total Other 20,008

Total Variable Costs 21,508
Herd Total
Total
0
1,000
1,500
0
0
0
0
0
0
Total Ownership 2,500
Total
0
3,000
750
0
0
Total Overhead 3,750
Total Fixed Cash Costs 6,250
Total Cash Costs 27,758
Net Cash Income 21,661
Herd Total
Total
0
0
0
0
0
0
0
0
0
0
1,027
Total Non-Cash Costs 4,141
Herd Total
Total Costs 31,900
Net Total Income 17,520

#REF! #REF!

50 Cow Head Budget

Încărcat de

Informații document

Drepturi de autor

Formate disponibile

Partajați acest document

Partajați sau inserați document

Opțiuni de partajare

Vi se pare util acest document?

Este necorespunzător acest conținut?

Drepturi de autor:

Formate disponibile

50 Cow Head Budget

Încărcat de

Drepturi de autor:

Formate disponibile

v150416

Cow Herd System Budget

Number of Replacements Needed 7

Bull use (years) (<10) 4 years

Heifer Weaning Weight 500 pounds

End Weight pounds

End Weight pounds

End Weight pounds

Fed Cull Cow

Overhead Costs Allocation P

Breeding Weaned Calf

Amount Per Animal

Other Variables Allocation

Gross Income 842

Total Feed 1,545

Net Expense 2,259

*The number of replacement heifers assumes co

Include only feed fed to develop heifers from w

replacement heifers assumes constant herd size.

nly feed fed to develop heifers from weaning until the

Gross Income 48,578 971.56 1278.37

Variable Cash Costs Herd Total Per Cow Per Calf

Other Variable Amount Unit Allocation Total Total Total

Fixed Cash Costs Herd Total Per Cow Per Calf

Overhead and Management Amount Allocation Total Total Total

Total Cash Costs 3,438 0.00 8.53

Net Cash Income 45,141 971.56 1,269.84

Non-Cash Costs Oppor- Herd Total Per Cow Per Calf

Total Net Income 41,000 971.56 1,269.84

Gross Revenue 0 0.00

Variable Cash Costs Herd Total Per Calf Sold

Total Feed 0 0.00

NonFeed Amount Basis Allocation Total Total

Fixed Cash Costs Herd Total Per Calf Sold

Overhead and Management Amount Allocation Total Total

Total Cash Costs 0 0.00

Net Cash Income 0 0.00

Non-Cash Costs Oppor- Herd Total Per Calf Sold

Total Cash and Non-Cash Herd Total Per Calf Sold

Net Total Income 0 0.00

Gross Revenue 0 0.00

Variable Cash Costs Herd Total Per Calf Sold

Total Feed 0 0.00

NonFeed Amount Basis Allocation Total Total

Fixed Cash Costs Herd Total Per Calf Sold

Overhead and Management Amount Allocation Total Total

Total Cash Costs 0 0.00

Net Cash Income 0 0.00

Non-Cash Costs Oppor- Herd Total Per Calf Sold

Total Cash and Non-Cash Herd Total Per Calf Sold

Net Total Income 0 0.00

Gross Revenue 0 0.00

Variable Cash Costs Herd Total Per Calf Sold

Total Feed 0 0.00

NonFeed Amount Basis Allocation Total Total

Fixed Cash Costs Herd Total Per Calf Sold

Overhead and Management Amount Allocation Total Total

Total Cash Costs 0 0.00

Net Cash Income 0 0.00

Non-Cash Costs Oppor- Herd Total Per Calf Sold

Total Cash and Non-Cash Herd Total Per Calf Sold

Net Total Income 0 0.00

Variable Cash Costs

Fixed Cash Costs