Cow-Calf Enterprise Budget

Author:	John Molenhuis - Business Analysis & Cost of Production Program Lead/OMAFRA
Creation Date:	28 October 2003
Last Reviewed:	2 July 2008

Revenue	Revised June 2008 Sample cost per $/cow	Your Farm Budget Whole Herd	Your Farm Budget Per Cow
Value of Weaned Calves
(Expected average weaning weight x % calf crop x Expected Price / lb)	612
Breeding Stock Sales	17
Cull Cow Sales	37
Other Sales
Total Revenue	666

Expenses	Revised June 2008 Sample cost per $/cow	Your Farm Budget Whole Herd	Your Farm Budget Per Cow
Feed:
Hay	275
Haylage
Corn Silage
Dry Corn
High Moisture Corn
Beef Supplement
Salt & Mineral	2
Corn Screenings
Other
Other
Pasture	116
Total Feed Cost	394
Livestock Replacements (purchased and value of raised replacements)	59
Other Costs:
Health & Veterinary Expenses	25
Breeding Costs	30
Marketing/Trucking	30
General Variable Costs
Interest on Operating Capital	15
Yardage (hydro telephone taxes & insurance bedding manure removal housing equip repairs)	74
Total Cow Costs	626
Net Return per Cow	40
Breakeven Price on Your Farm Is	1.02

(Total Expenses/Expected Average Weaning Weight per cow)

For more information:
Toll Free: 1-877-424-1300
Local: (519) 826-4047
E-mail: ag.info.omafra@ontario.ca