Overview and Description

1. Cow-Calf
   1. Cow-Calf Bid Price and Budgets to Calculate Return on Assets (ROA)
   2. Cow-Calf Budgeting and Bull Investment
   3. Cow-Calf Health Economics
   4. Standardized Performance Analysis (SPA) Reproduction, Production, Grazing Calculations
   5. Herd Bull Replacement – Economics of Alternatives
   6. Beef Sexed Semen Based Breeding Systems – Economics of Alternatives
   7. Cow-Calf Grazing Lease Economic Evaluation and Production Records
   8. Hay and Grazing Economics
2. Replacement Heifers
   1. Replacement Heifer Budgets (replacement heifer, AI heifers, bred heifers and pairs) Standardized Performance Analysis (SPA) reproduction
3. Beef Cattle Retained Ownership
   1. Retained Ownership – Projection and Closeout (cull cows, stocker/feeder and custom finish)
   2. Preconditioning Profitability – Projections, Closeouts and Supporting Spreadsheets
   3. Program Cattle Economics
   4. Grass fed Beef Accounting Setup, Profit Projection and Closeout
4. Cattle Sales Records and Net Price Calculations
5. Supporting Decision Aids
   1. Labor and Management
   2. Vehicle and Freight Cost
   3. Cattle Inventories – Annual and Monthly
   4. Feed Fed, Purchases and Inventory
   5. Capital Asset Replacement to Complement IRS Depreciation
6. Developing Business Financial Statements to Measure Financial Performance
   1. Ranch Financial Statement to Measure Profit is Beyond IRS Tax Reporting
   2. Financial Data Generating Spreadsheets
   3. Supporting Finance Publications
7. Ranch Hunting Lease Income, Costs and Net Lease Income Budgets
8. Dairy Retained Ownership and Breeding Economics
   1. Dairy Cattle Retained Ownership Economics
   2. Dairy Breeding Economics of Alternatives

Users must use their own data. In a diverse, volatile production environment historical production, cost and price example data will not be correct. Examples are only to facilitate use of the decision aids.