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. Cow-Calf Herd Age Distribution Calculator [Excel Spreadsheet] [Blank Excel Spreadsheet]
    8. Beef Cow Herd Replacements Requirement Calculator [PDF Description] [Excel Spreadsheet]
    9. 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
    Cow-Calf Grazing Lease Economic Evaluation of Alternatives [PDF Description]
    Cow-Calf Grazing Lease Records to Measure Productivity, Income and Costs [PDF Description]
    Grazing Economics Decision Aids:

    1. Grazing Land Inventory Owned, Leased and Lease Check List
      1. [Excel Spreadsheet]Owner Land Inventory and Land Productivity – Owned and Leased [Excel Spreadsheet]
      2. Description of Leased Land and Lessee Cost [Excel Spreadsheet]
      3. Total Leased Ranch Lessor Income Calculator [Excel Spreadsheet]
      4. Lessee Grazing Acre or AUM Cost Calculator [Excel Spreadsheet]
      5. Written Grazing Lease Check List for Land Owner and Lessee [Excel Spreadsheet]
    2. Grazing Lease Price and Economic Evaluator
      1. Acre Versus AUM Lease Costs and Net Income [Excel Spreadsheet] (blank lease [Excel Spreadsheet])
      2. AUM Based Lessee and Lessor Cost and Income Calculator [Excel Spreadsheet]
    3. Acre Based Lease Record Measuring Production and Income
      1. Acre Monthly Lease Payment Data [Excel Spreadsheet]
      2. Acre Monthly Lease Payment Data With AUM Calculator [Excel Spreadsheet]
      3. Acre Grazing Lease Monthly and Annual Record [Excel Spreadsheet] (blank lease [Excel Spreadsheet])
    4. AUM Based Lease Record Measuring Production and Income
      1. AUM Monthly Lease Payment Data [Excel Spreadsheet]
      2. AUM Monthly Lease Payment Data with AUM Calculation [Excel Spreadsheet]
      3. AUM Grazing Lease Monthly and Annual Record [Excel Spreadsheet] (blank lease [Excel Spreadsheet])
      4. Monthly Cattle Inventory & AMU Lease Calculated [Excel Spreadsheet]
    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 [Excel Spreadsheet]
        2. 400 Cattle Head Inventory Based Leese Record [Excel Spreadsheet]
    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]
          5. Bull Purchase, Sales & Death Record [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]
        7. Bull Purchase, Sales & Death Record [Excel Spreadsheet]
      9. R.  Beef 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]
      13. V. Dairy Cattle Retained Ownership Economics
        Measuring the Profitability of Dairy Retained Ownership [PDF description]
        Dairy Feeder Cattle Retained Ownership Profit Projection [PDF description]

        1. Day-Old Calf Raising Phase of Retained Ownership
          1. Quick Dairy Calf Raising Costs and Net Margin [Excel Spreadsheet]
          2. Dairy Calf Raising Profit Projection [Excel Spreadsheet]
          3. Dairy Calf Raising Lot Closeout [Excel Spreadsheet]
        2. Feeder Phase of Retained Ownership
          1. Quick Dairy Feeder Costs and Net Margin [Excel Spreadsheet]
          2. Dairy Feeder Profit Projection [Excel Spreadsheet]
          3. Dairy Feeder Lot Closeout [Example Excel Spreadsheet] [Blank Excel Spreadsheet]
        3. Finishing Phase of Retained Ownership
          Retained Owners Finished Cattle – Calculating Total Costs and Net Income [PDF description]
          User Manual – Custom Finish Cattle Profit Projection [PDF description]

          1. Quick Dairy Finishing Costs and Net Margin [Excel Spreadsheet]
          2. Dairy Finishing Profit Projection [Excel Spreadsheet]
          3. Dairy Finishing Lot Closeout [Example Excel Spreadsheet] [Blank Excel Spreadsheet]
      14. W. Dairy Breeding – Economics of Alternatives
      15. Dairy Breeding – Economics Decision Aids [PDF Description]
        1. Dairy Virgin Heifer Breeding Economics [Excel Spreadsheet]
        2. Dairy Milking Cow Breeding Economics [Excel Spreadsheet]
        3. Beef-Dairy Cross Sexed Versus Conventional AI [Excel Spreadsheet]
        4. Beef-Dairy Breeding Economics [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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