Beef Cattle Decision Aids

Overview and Description

  1. Cow-Calf Bid Price and Budgets
    1. Cow Bid Price [PDF description] [Excel spreadsheet]
    2. Cow-Calf Costs and Necessary Calf Price for Target ROA [PDF description] [Excel spreadsheet]
  2. Replacement Heifer Budgets
    Replacement Cost and Returns Calculation Decision Aids
    Commercial Bred Heifer Buyer’s Guide

    1. Replacement Heifer Natural Service Budget
      1. Natural Service Projection [Excel spreadsheet]
      2. Natural Service Closeout [Excel spreadsheet]
      3. Bred Replacement Heifers Natural Service and Pairs [Excel spreadsheet]
    2. Conventional Artificial Insemination (AI) Heifer Budget
      1. AI Heifer Projection [Excel spreadsheet]
      2. AI Heifer Closeout [Excel spreadsheet]
      3. AI Heifer Contract Breeding Services [Excel spreadsheet]
    3. Replacement Heifer SPA Reproduction Performance
      Replacement Heifer Critical Dates and Data

      1. Heifer Data Collection [Excel spreadsheet]
      2. Replacement Heifer SPA Reproduction Calculator [Excel spreadsheet]
      3. Example Replacement Heifer SPA Reproduction Calculator [Excel spreadsheet]
    4. Replacement Heifer Budgeting Support Aids
      1. Feed and Grazing Cost Calculator [Excel spreadsheet]
      2. Replacement Heifer Purchase and Sales Record [PDF description] [Excel spreadsheet]
      3. Replacement Heifer Monthly Inventory – Hd. Days & AUMs [PDF description] [Excel spreadsheet]
      4. Indirect Cost Calculator
        1. Replacement Heifer Indirect Cost Calculator [Excel spreadsheet]
        2. IRS Based Ranch Direct and Indirect Costs [Excel spreadsheet]
      5. Replacement Females Marketing Alternatives and Auction Costs [PDF Description] [Excel Spreadsheets]
    5. Sexed Semen Artificial Insemination (AI) Heifer Budget
      Sexed Semen Beef Cattle Breeding Decision Aid User Guide

      1. Sexed Semen AI Heifer Projection
    6. Replacement Heifer Purchase and Sales Record [PDF description] [Excel spreadsheet]
    7. Bred Heifer Buyer Guide [PDF description]
    8. Replacement Heifer Cleanup Bull Economics [PDF description] [Excel spreadsheet]
  3. Cow-Calf Budgeting and Herd Bull Investment 
    1. Cow-Calf Budget [PDF description] [Excel spreadsheet]
    2. Bull Investment and Cost Analysis [PDF description] [Excel spreadsheet]
    3. Breeding Service Exam (BSE) [PDF Description] [Excel Spreadsheet]
    4. Bull Ownership or Lease Bull Cost [PDF Description] [Excel Spreadsheet]
  4. Retained Ownership (cull cows, stocker/feeder and custom finish)
    1. Sell or Keep to Upgrade Cull Cows [PDF description] [Excel spreadsheet]
    2. Calves Stocker/Feeder Retained Ownership [PDF description]
      1. Stocker-Feeder Profit Projection Budget [Excel spreadsheet]
      2. Projected Profitability of Purchased Calves or stockers [Excel spreadsheet]
      3. Calculated Total Cattle, Feedings Costs and Net Margin [Excel spreadsheet]
      4. Calves, Stocker/Feeder and Health Feeding Cost Calculator [Excel spreadsheet]
    3. Stocker Closeout [PDF description] [Excel spreadsheet]
    4. Fed Cattle Custom Finish Profit Projection [PDF description] [Excel spreadsheet]
    5. Fed Cattle Custom Finish Closeout
      1. Custom Finish Closeout [PDF description] [Excel spreadsheet] [Blank Excel spreadsheet]
      2. Custom Finish and Carcass Closeout [Excel spreadsheet] [Blank Excel Spreadsheet]
    6. Finishing Cattle –Calculate Total Costs and Net Margin [PDF description] [Excel Spreadsheet]
  5. Cattle Inventories
    1. Monthly Cattle Inventory, Head Day and AUM [PDF description][Excel spreadsheet]
    2. Registered and Commercial Cattle and Horse Inventory for Balance Sheet Report [PDF description] [Excel spreadsheet]
    3. Cattle and Horse Inventory for Balance Sheet Report [PDF description] [Excel spreadsheet]
    4. Market Cattle Stocker and Fed Cattle Inventory – [PDF Description]
      1. Stocker Cattle Monthly Inventory [Excel spreadsheet]
      2. Feedyard Cattle Monthly Inventory [Excel spreadsheet]
    5. Market Cattle Stocker and Fed Cattle Balance Sheet – [PDF Description] [Excel spreadsheet]
  6. Feed Fed & Purchases
    1. Monthly Feed Fed Record – September to August [PDF description] [Excel spreadsheet]
    2. Hay Value Based on Chemical Analysis – Protein Cost [PDF description] [Excel spreadsheet]
    3. Monthly Purchased Feed Record [PDF description] [Excel spreadsheet]
    4. Annual Reconciled Feed Inventory [Excel spreadsheet]
  7. Hay and Grazing
    1. Hay Produce or Purchase and Hay Loss Calculator [Excel spreadsheet]
    2. Grazing and Hay Budget [Excel spreadsheet]
    3. Fencing Cost Estimator [PDF description] [Excel spreadsheet]
    4. Hay Harvest Custom Hire Versus Ownership Cost Evaluator [PDF Description]
      Custom Hay Hire Versus Ownership Example [Excel Spreadsheet]
      Custom Hay Hire Versus Ownership Blank [Excel Spreadsheet]
  8. Cow-Calf Grazing Lease Economic Evaluation and Production Records
    PDF Files

    Cow-Calf Grazing Lease Economic Evaluation of Alternatives
    Cow-Calf Grazing Lease Records to Measure Productivity, Income and Costs
    Grazing Economics Decision Aids

    1. Grazing Land Inventory Owned, Leased and Lease Check List
      1. Owner Land Inventory and Land Productivity – Owned and Leased
      2. Description of Leased Land and Lessee Cost
      3. Total Leased Ranch Lessor Income Calculator
      4. Lessee Grazing Acre or AUM Cost Calculator
      5. Written Grazing Lease Check List for Land Owner and Lessee
    2. Grazing Lease Price and Economic Evaluator
      1. Acre Versus AUM Lease Costs and Net Income (blank lease)
      2. AUM Based Lessee and Lessor Cost and Income Calculator
    3. Acre Based Lease Record Measuring Production and Income
      1. Acre Monthly Lease Payment Data
      2. Acre Monthly Lease Payment Data With AUM Calculator
      3. Acre Grazing Lease Monthly and Annual Record (blank lease)
    4. AUM Based Lease Record Measuring Production and Income
      1. AUM Monthly Lease Payment Data
      2. AUM Monthly Lease Payment Data With AUM Calculator
      3. AUM Grazing Lease Monthly and Annual Record (blank lease)
    5. Lessee Cattle Inventory Based Grazing Lease Record  
      1. Lessee Cattle Inventory Based Lease Monthly and Annual Record
        1. Blank Cattle Inventory Based Lessee Record
        2. 400 Cattle Head Inventory Based Leese Record
    6. Land Owner Lease Description by Tenant and Net Income
      1. Land Owner Lease Description by Tenant – Net Income [Excel spreadsheet]
  9. Labor and Management
    1. Labor and Management Resources and Annual Compensation [PDF description] [Excel spreadsheet]
    2. Projected Salary and Benefits Calculator [PDF description] [Excel spreadsheet]
    3. Job Description Outline [PDF description]
  10. Vehicle and Freight Cost
    1. Vehicle or Pickup Cost Calculator [PDF description] [Excel spreadsheet]
    2. Pickup, Trailer and Freight Cost Calculator [PDF description] [Excel spreadsheet]
    3. Vehicle Replacement Plan [Excel spreadsheet]
  11. Preconditioning Profitability Decision Aid
    Evaluating Preconditioning Profitability – User Manual [PDF User manual for projection and closeout]
    1. Projection:
      1. Raised Calf Preconditioning Profit Projection Calculator [Excel spreadsheet]
      2. Purchased Calf Preconditioning Profit Projection Calculator [Excel spreadsheet]
      3. Vac 24 – 34 -45 Raised Calf Preconditioning Profit Projection Calculator [Excel spreadsheet]
      4. Preconditioning Health and Feed Cost Calculator [Excel spreadsheet]
    2.  Closeout:
      1. Closeout Summary Data Preconditioning Profit Evaluation [Excel spreadsheet]
      2. Closeout Detailed Feed and Health Data Preconditioning Profit Evaluation [Excel spreadsheet]
    3. Supporting Spreadsheets:
      1. Preconditioned Cattle Price-Weight Slide Calculator [Excel spreadsheet]
      2. Preconditioning facilities or Grow Yard Cost Calculator [PDF description] [Excel spreadsheet]
      3. Hired Labor or Management Cost Calculator [PDF description] [Excel spreadsheet]
      4. Pickup, Trailer and Freight Cost Calculator [PDF description] [Excel spreadsheet]
    1. L. Measuring Cow-Calf Ranch Costs, Profits and Sustainability
      1. Expense and Revenue Accounts In QuickBooks™ for Ranches [PDF description]
        Supporting Spreadsheets:

        1. Cattle and Horse Inventory for Balance Sheet Report [PDF description] [Excel Spreadsheet]
        2. Beginning and Ending Feed Inventory [Excel Spreadsheet]
        3. Accrual Adjustments [Excel Spreadsheet]
        4. 1. Summary of Production, Sales, Death, Transfers & Base Value [PDF Description] 1. [Excel Spreadsheet-Blank] 1. [Excel Spreadsheet-Example], 2. Data Sheet Cow-Calf Production, Sales, Death & Base Value [Excel Spreadsheet], 3. Summary Data Sheet for Breeding and Feeder Cattle Sales [Excel Spreadsheet]
      2. You Manage What You Measure: Cow-Calf and Retained Ownership Ranches [PDF]
      3. The Business Manager’s Challenge – Evaluating Production Alternatives [PDF]
      4. Strategic Ranch Management – Planning [PDF]
      5. SECRETS TO SUCCESS – Investor’s Business Daily [PDF]
      6. Measuring Cow-Calf Ranch Economic and Financial Sustainability [PDF]
      7. Measuring Ranch Profit is Beyond Cash Reporting [PDF]
      8. CattleFax Cow-Calf Survey 2018 – Lacks Data to Measure Costs [PDF description]
      9. Ranch Management Information System (MIS) Capabilities Checklist [PDF description]
    2. M. Grassfed Beef Accounting, Profit Projection and Closeout
      Grassfed Beef Ranch QuickBooks™ Setup Accounts [PDF description]
      Grassfed Beef Profit Projection and Closeout [PDF User Manual]

      1. Grassfed Profit Projection Live Sales [Excel Spreadsheet]
      2. Grassfed Profit Projection Live, Carcass or Meat Sales [Excel Spreadsheet]
      3. Grassfed Beef Live or Carcass Closeout Performance [Excel Spreadsheet]
      4. Grassfed Beef Meat Sales Closeout Performance [Excel Spreadsheet]
    3. N. Standardized Performance Analysis (SPA) Reproduction, Production and Grazing Calculations

      1. SPA Reproduction Critical Dates, Data and Calculations User Manual [PDF description] SPA Reproduction Critical Dates, Data and Calculations [Excel Spreadsheet]
      2. SPA Reproduction, Grazing, Feed Use and SPA Calculations User Manual [PDF description] SPA Reproduction, Grazing, Feed Use and SPA Calculations [Excel Spreadsheet]
    4. O. Cow-Calf Herd Health Economics
      1. Cow-Calf Health Economics and Planning [PDF description]
        1. Cow-Calf Health Economics [Excel spreadsheet]
        2. Example Cow-Calf Health Plan [Excel spreadsheet]
        3. Blank Cow-Calf Health Plan [Excel spreadsheet]
        4. Cattle Health & Treatment Record [Excel spreadsheet]
        5. Delayed Pregnancy Impact on Calf Revenue [Excel spreadsheet]
    5. P. Program Cattle Economics
    6.     Program Cattle Partial Budget and Data
      1. Current Versus Program Cattle Marketing-Added Revenue Versus Added Costs [PDF description]
        Example Weaned Calf Program Evaluation [Excel spreadsheet]
        Example Stocker Cattle Program Evaluation [Excel spreadsheet]
        Blank Program Cattle Evaluation [Excel spreadsheet]
      2. Example Program Cattle Source and Age Record Verification Costs [Excel spreadsheet]
        Blank Program Cattle Source and Age Record Verification Costs [Excel spreadsheet]
      3. Health, Treatment, Feed and Grazing Cost Calculator [Excel spreadsheet]
      4. Cattle Health Record by Group or Lot [Excel spreadsheet]
    7.     Program Cattle Retained Ownership Economic Evaluation
      1. Precondition Cattle Projection and Closeout [PDF description]
        1. Example Precondition Projection [Excel spreadsheet]
        2.  Precondition Closeout [Excel spreadsheet]
      2. Stocker-Feeder Projection and Closeout [PDF description]
        a. Stocker-Feeder Example [Excel spreadsheet]
        b. Stocker-Feeder Example [Excel spreadsheet]
        c. Purchased Calf or Stocker Example/Feeder Example [Excel spreadsheet]
      3. Custom Finished Cattle Projection and Closeout [PDF description]
        a. Custom Finish Projection Example [Excel spreadsheet] Custom Finish Projection Blank [Excel spreadsheet]
        b. Custom Finish Closeout Example [Excel spreadsheet] Custom Finish Closeout Blank [Excel spreadsheet]
        c. Custom Finish Closeout – Detailed Carcass Example [Excel spreadsheet] Custom Finish Closeout Blank – Detailed Carcass [Excel spreadsheet]
    8. Q. Herd Bull Replacement Economics of Alternatives
           Herd Bull Replacement Cost [PDF Description]

      1. Sexed Semen Bull Cost [Excel spreadsheet]
      2. Conventional AI Bull Cost [Excel spreadsheet]
      3. Sexed Embryo Transfer Bull Cost [Excel spreadsheet]
      4. Non-Sexed Embryo Transfer Bull Cost [Excel spreadsheet]
      5. Purchased or Raised Bull Investment Cost and Planning [Excel spreadsheet]
      6. Replacement Heifer Cleanup Bull Economics [PDF description] [Excel spreadsheet]
    9. R.  Sexed Semen Based Breeding Systems – Economics of Alternative Uses
      Sexed Semen Beef Cattle Breeding System Economics Decision Aids Guide

      1. Sexed Semen AI Advantage Steers Vs. Heifers [PDF Description] [Excel spreadsheet]
      2. Replacement Heifers Sexed AI Vs. Natural Service [PDF Description] [Excel spreadsheet]
      3. Replacement Heifer Sexed Semen Vs. Conventional AI [PDF Description] [Excel spreadsheet]
      4. Seedstock Sexed Vs. Conventional AI Bulls Vs. Heifers AI [PDF Description] [Excel spreadsheet]
      5. Sexed Semen AI Heifer Budget [PDF Description] [Excel spreadsheet].
      6. Replacement Heifer Standardized Performance Analysis (SPA) [PDF Description] [Excel spreadsheet]
    10. S. Capital Asset Replacement Calculator to Replace IRS Depreciation
           Capital Asset Replacement Calculator to Replace IRS Depreciation [PDF Description]

      1. Capital Asset Replacement Vehicles, Machinery, Improvement and Breeding Stock [Excel spreadsheet]
      2. Capital Asset Replacement Vehicles, Machinery, Equipment. Improvement [Excel spreadsheet]
    11. T. Cattle Sales Record and Net Price Calculations
      1. Cow-Calf Ranch Cattle Sales Data Summary and Net Price Calculations [PDF description] [Excel Spreadsheet]
      2. Purchases Cattle for Resale, Sales and Transfer Record and Net Price Calculations [PDF description] [Excel Spreadsheet]
      3. Owned Pickup and Trailer or Contract Freight Cost Calculator [PDF description] [Excel Spreadsheet]
      4. Replacement Heifer Sales Record Summary and Net Price Calculations [PDF description] [Excel Spreadsheet]
      5. Cow-calf to Finished Raised and Purchased Sales Record [Excel Spreadsheet]
    12. U. Ranch Hunting Lease Income, Costs & Net Lease Income Budgets
          Overview of Ranch Hunting Lease Income, Costs and & Net Income Budget Decision Aids [PDF Description]

      1. Multiple Species Hunting Lease Income, Costs & Net Income Budget [PDF Description]
        Multiple Species Hunting Lease Income, Costs & Net Income Budget Example [Excel Spreadsheet]
        Multiple Species Hunting Lease Income, Costs & Net Income Budget Blank [Excel Spreadsheet]
      2. Deer Hunting Lease Income, Costs & Net Income Budget [PDF Description]
        Deer Hunting Lease Income, Costs & Net Income Budget Example [Excel Spreadsheet]
        Deer Hunting Costs Lease Income & Net Income Budget Blank [Excel Spreadsheet]
      3. Dove Hunting Lease Income Costs & Net Income Budget [PDF Description]
        Dove Hunting Lease Income, Costs & Net Income Budget Example [Excel Spreadsheet]
        Dove Hunting Lease Income, Costs & Net Income Budget Blank [Excel Spreadsheet]
      4. Quail Hunting Lease Income & Net Income Budget [PDF Description]
        Quail Hunting Lease Income, Costs & Net Income Budget Example [Excel Spreadsheet]
        Quail Hunting Lease Income, Costs & Net Income Budget Blank [Excel Spreadsheet]

      *Disclaimer: These spreadsheets are provided by Texas A&M AgriLife Extension for educational use and solely on an “AS IS” basis. Texas A&M AgriLife Extension assumes no liability for the use of these programs.

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