Completing the
Analysis
The following discussion will outline the
steps required to complete the production performance analysis. Because this information many not be
sufficiently explained, we have included a section entitled, “Description of
Terms” beginning on page 5. This section
contains a detailed explanation of most of the items included in the worksheet.
Within the description section, as well
as the worksheet itself, many of the performance measures are identified as
either primary or secondary measures of performance. Primary measures require data that must be
provided in order to complete the analysis; however, secondary measures
required data that the participant may or may not be able to provide. A single asterisk denotes primary measures of
performance while double asterisks denote secondary measures.
The worksheet is organized such that all
calculations can be performed manually; however, if the available computer
software will be used, the boxed and shaded areas of the worksheet (items which
require calculations) can be omitted.
The computer software will calculate these boxed areas.
Descriptive and Marketing Data
Lines 1 – 10 require descriptive
information regarding the farm or ranch being analyzed. Within this section, lines 8 and 9 require
special attention. Line 8 asks for the
size of the herd as measured by the number of breeding females. Care must be taken to ensure that this
inventory number is taken at the beginning of the fiscal year and that the
number includes all breeding females.
Breeding cows include all mature females and heifers of breeding age
that have the potential to calve and wean a calf during the fiscal year.
Line 9 (a-d) identifies the management or
production systems for the particular herd being analyzed. These seasons include breeding, pregnancy
testing, calving, and weaning. For
consistency, use the mature cow beginning breeding date, even though the
beginning breeding date for the heifers may be different. The weaning dates are important because they
determine the year that is being analyzed.
It is also important to note that because the production cycles overlap,
the year in which the calves ware weaned will not be the same year in which the
females were exposed.
SPA is more accurate and meaningful when
the breeding season is controlled to a defined periods and the timing of
pregnancy is clear. However, producers
with year round breeding seasons using SPA should record the beginning of the
breeding season as the first of the fiscal year and the ending at the end of
the fiscal year. Caution must be made in
identifying calves born and weaned during the fiscal year. Cows calving in the fall in the previous
fiscal year of analysis and weaning in the fiscal year are part of
production. Those born in the fall of
the fiscal year of the analysis are not considered part of the fiscal years’
production.
Lines 11 – 14 are used to determine the
number of grazing and raised feed acres of owned and leased land that are used
by the cow-calf enterprise. Lines 11 –
12 summarize the owned grazing and raised feed land information; whereas, lines
13 – 14 summarize the leased land data.
In either case, the total acres for the farm or ranch are first
determined for each forage type. Once
this is done, the actual amount used by the cow-calf enterprise can be
calculated. This is accomplished by
multiplying the percentage of each forage type that is used by the cow-calf
enterprise by the total number of acres for that forage type. Please refer to the “Description of Terms”
section for a more detailed explanation of the requirements.
Because owned land can be leased, as
opposed to being held for forage production, it is important to identify the
opportunity cost of such an action. The
lease equivalency and maintenance cost columns allow for the identification of
this opportunity cost. In short, the
lease equivalency is the annual rate that the owned land could be leased
for. The maintenance cost is the
additional expense incurred by the owner in maintaining the land suitable for
grazing in the event that the land is leased.
Both of these costs are reflected on a per acre basis for each of the
forage types.
Although this works well for owned
grazing acres, raised feed acres must be adjusted for the amount of raised feed
actually used by the cow-calf enterprise.
Again, refer to the “Description of Terms” section for a more detailed
explanation on this area.
Line 15a refers to the market value of
raised feed that was fed during the fiscal year. The market value of this feed is determined
based upon the value of the raised feed inventory at the beginning of the
feeding season. Lines 15a and 15b refer
to the amount of raised and purchased feed fed to the breeding females during
the fiscal year. This is an either/or
situation in which one can enter either the total pounds of raised and
purchased feed fed to the breeding females or the average amount fed to the
females.
Marketing data and information (lines 17
a – b and d - e) are strictly descriptive rankings of the marketing and pricing
methods used beginning with one as the most important. Lines 17 c and f are strictly descriptive describing
the breeds of the cattle.
Weaned calf production and values are
entered on lines 18 a – d. This includes
all weaned calves, whether they are market calves, retained ownership calves,
bull calves retained for sale, and bulls or replacement heifer calves. Weights and values should be at the time of
weaning. For calves not sold, a value
should be assigned based on the current market price and net pay weight at the
time of weaning. Be sure to include any
calves that were sold or transferred out prior to weaning if not sold in
cow-calf pairs.
Lines 19 and 20 are used to determine the
value of cull sales for the fiscal year.
Culled females, for breeding or for slaughter, are identified in line 19
where the total head, weight, and value are entered. The same information is required of cull bull
sales in line 20.
Production and Reproduction Data
One of the principles providing the
foundation for this analysis is that exposed females are used to calculate many
of the performance measures. Lines 21 –
29 provide a reconciliation of the number of exposed females that adjusts the
beginning breeding inventory for transfers of females into and out of the herd. The end result of this section is the
determination of the adjusted exposed female number (line 29). It is this number that is used as a
denominator in calculating a large number of the performance measures.
Adjustments to the number of exposed
females are divided into three time sections:
(1) during breeding, (2) after breeding but before calving, and (3)
after calving. Please refer to the
“Description of Terms” section for details of what each of the items within
these sections should and should not include.
Lines 30 – 32 are used to determine death
loss and herd replacement rates. This
section is kept separate from the inventory reconciliation of exposed females
because the exposed female number should not be adjusted for death loss.
Although pregnancy testing is an
important activity, not everyone is able to pregnancy test. Therefore, pregnancy performance measures are
secondary measures. In other words, the
fact that an operation does not pregnancy test its cattle does not make this
analysis null and void. It simply means
that the performance measures relating to pregnancy rates will not be
available. Lines 33 – 37b relate to pregnancy performance measures.
Lines 38a – 41b are used to determine the
calving performance for a particular herd.
It is important to note that line 38a includes total female calving with
full term calves. Even though a female’s
calf was born dead, it still falls into this category if it was a full term
calf. Although it is an important bit of
information, the calving distribution (line 38c) is not an essential element to
this analysis. It can, however, provide
valuable information to management regarding reproductive performance.
Lines 42 – 44 pertain to weaning
performance. Of these three, total
weaned calves (line 43) is the most important.
This includes a total head count of all calves weaned during the weaning
period.
Materials and Support
For more information regarding the
distribution of these materials and/or the software, please contact:
Stan Bevers
Professor & Extension Economist
P.O.
Box 2159
Vernon,
TX 76385
(940) 552-9941 ext. 231
DESCRIPTION OF TERMS
1. Producer
Code is the computer file name for your data file. This item should identify (for your purposes)
the particular herd you are dealing with.
2. Fiscal
year corresponds to the accounting or financial operating year of the farm
or ranch business. This will be the
fiscal year that will be used to prepare the total farm or ranch financial
statements. The fiscal year should correspond
to the year in which the calves being analyzed were weaned.
3. Farm
or Ranch location is the state, zip code, county, geographic region that is
used to identify specific production areas.
4. Business
description is the item used to identify the type of business involved in
the production of the cattle being analyzed.
Included in the description are business organization (e.g., sole
proprietorship, partnership, or corporation) and financial accounting method
(cash or accrual).
5. Precipitation
(inches) is the rainfall measurements for the production period being
analyzed, and average annual rainfall data are included in the analysis. Comparison of rainfall for the period being
analyzed with the average annual rainfall may help identify periods when
rainfall abnormally influences productivity.
Average rainfall measurements can be used to identify similar production
areas across operations.
6. Type
of enterprise identifies whether the cow-calf enterprise is commercial or
seedstock and if the herd calving season is spring, fall, or year-round
7. Cow-calf
enterprise gross revenue as a % of Total Gross Revenue is a percentage of
the total gross revenue, which provides a measure of the importance of the
cow-calf enterprise to the total business.
This can be an approximate value.
8. Size
of herd – Breeding Cows (hd.) is the size of the cow-calf enterprise being
measured in terms of the number of breeding cows shown on the beginning of the
fiscal year balance sheet where breeding cows include all mature females and
heifers of breeding age that have the potential to calve and wean a calf during
the fiscal year.
9. Management/production
seasons for mature females is the management or production seasons for the
particular herd being analyzed. These
seasons include breeding, pregnancy testing, calving, and weaning. It is important to note that because the
production cycles overlap, the year in which the calves are weaned will not be
the same year in which the females were exposed.
9a. Breeding
season beginning and ending dates include the starting and ending dates for
the breeding season of this production cycle.
This date should correspond with the majority of the breeding activity
for mature cows in the herd. For
consistency, use the mature cow beginning breeding date, even though the
breeding date for the heifers may be different.
9b. Pregnancy
testing beginning and ending dates include the starting and ending dates
for the pregnancy testing season of this production cycle. This date should correspond with the majority
of the testing activity for the mature cows in the herd.
9c. Calving
season beginning and ending dates include the starting and ending dates for
the calving season of this production cycle.
This date should correspond with the majority of calving activity for
the mature cows in the herd.
9d. Weaning
period beginning and ending dates include the starting and ending dates for
the weaning season of this production cycle.
This date should correspond with the majority of weaning activity for
the mature cows in the herd. Note that
these dates determine the year that is being analyzed.
10. Dominant
grazing method – exposed females describes the predominant grazing method
of the exposed females (i.e., continuous or rotational).
11. Grazing
acres – cow-calf enterprise definitions of forage terms are defined by the
Forage and Grazing Terminology Committee, American Forage and Grassland
Council, 1991, as follows:
(a) Native unimproved (rangeland and meadows)
is land on which the indigenous vegetation is predominantly grass, grass-like
plants, forbs or shrubs and is managed as a natural ecosystem.
(b) Native
improved is land devoted to the production of introduced forages for
harvest primarily by grazing; managed as a natural ecosystem.
(c) Improved
perennial is land devoted to the production of introduced perennial forage
for harvest primarily by grazing.
Improved perennial pastureland must be managed to arrest successional
processes.
(d) Annual
pasture or forage crop is a crop of cultivated annual plants or plant parts
produced to be grazed or harvested for use as feed for animals.
(e) Woodlands
(grazeable forest) is forestlands that produce, at least periodically,
sufficient understory vegetation that can be grazed. Forage is indigenous or, if introduced, it is
managed as though it were indigenous.
(f) Crop
aftermath is the forage remaining on the land as a consequence of
harvesting of a crop. At times, crop
residues are used for grazing (i.e., rice stubble or corn stubble). To calculate the acreage, multiply the number
of acres times the time spent grazing.
For example, 100 acres of crop aftermath grazed for two months would
yield 16.7 acres (10 * 2/12 = 16.7).
Lease equivalent is the annual rate
that could be received if the owned grazing land were leased (i.e., opportunity
cost or earnings foregone by using the land instead of leasing it). When the economic cost of grazing is
calculated, the net lease (discussed below) is added to the financial grazing
costs to determine total economic grazing costs.
Lessor cost includes expenses that
would be incurred by the landowner (lessor), in the event that the land is
leased, to maintain the land in suitable grazing condition. The amount and types of costs included here
are dependent on the type of lease agreement that would be signed. Examples of lessor costs include the owner’s
share of fertilizer expense, weed control expense, and mowing expense. Land tax would also be an expense that most
landowners would pay in the event that they leased their land. These expenses should reflect the actual
expenses incurred as shown in the financial analysis. When the net lease is calculated, this value
is subtracted from the lease equivalence.
Opportunity cost owned grazing land (net lease equivalent)
is the difference between the expected lease rate of owned grazing land (lease
equivalent) and the costs that would be incurred by the landowner (lessor) in
the event that the land is leased. The
net lease equivalent figure is added to the financial grazing costs to
determine total economic grazing cost.
12. (a
– e) Raised feed acres is raised
feed land acres (i.e., land for hay production) that must be adjusted of the
amount of production or raised feed actually used by the cow-calf
enterprise. Consider for example, a
situation where the raised feed land (hay pasture) totaled 85 acres and
produced 25,000 pounds of hay. Of the
total hay production 12,500 pounds of hay is fed, 10,000 pounds sold and the
balance, 2,500 pounds is in inventory.
Therefore, 50% of the production [(12,500/25,000) * 100] was actually
fed to the cow-calf enterprise and the acreage should be adjusted. Total raised feed acres times the percentage
of production fed (i.e., 85 * (12,500/25,000) = 42.5 acres) equals adjusted raised
feed land acreage. Silage fed should be
converted to a dry air basis (i.e., 6,000 lbs of silage, 60% moisture content,
40% DM or 2,400 pounds DM converts to 2,759 pounds of 13% moisture content,
2,400/0.87).
13. (a
– f) & 14 (a-e) Leased land is the same descriptions and calculations
that are utilized for leased as that used with owned land, with the exception
that the actual lease expense is not recorded because they will be in the
actual financial data.
15a. Raised
feed fed is the total pounds (as fed) of raised feed by forage type fed
including roughages, complete feed or concentrate, and protein supplement. Include the market value of each raised feed
fed by type.
Market value of raised feed fed (valued at
the beginning of the feeding season) – This is the market value of the
raised feed fed valued at the beginning of the feeding season. This value is the opportunity cost associated
with the raised feed activity (i.e., earnings foregone by not selling the raised
feed that was fed).
Matching use and costs – Purchased/raised
feed cost is often times the actual accrual adjusted raised and purchased
feed costs that do not match the weaned calf production cycle for most
operations. If there are wide
fluctuations in feed prices between years, these costs can be distorted. Feed costs should be identified with a
specific fiscal year weaned calf crop, not the production cycle as illustrated
in Figure 1.
The
financial or fiscal year for most operations includes the end of one winter
feeding period (before the calves are born) and the beginning of a second
winter feeding period (after the weaned calves are sold or transferred into a
new production activity). It is
recommended that accurate accrual accounting values be used as the fiscal year
cost for raised and purchased feed. This
should take into account the end of one wintering year and the beginning of
another wintering year.
The
implementation of SPA also requires placing a market value on raised feed
fed. This should be done at the
beginning of the feeding season for the winter before the calves are
weaned. Therefore, the total market
value for raised feed fed is the total value based on the market value of the
feed at the beginning of the feeding season prior to weaning.
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Breeding
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Birth
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Breeding
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Figure
1. Matching Feeding Costs for Spring
Calving Season and Fiscal Year Accounting
In
cases of wide variation in feeding costs, it is advisable to use actual costs
for the raised feed fed during the winter feeding periods. However, proper adjustments must be made to
prevent double accounting during the fiscal year.
Matching
of expenses with revenue is challenging in the case of raised feed. Again, consistency between years will lead to
the greatest accuracy. The better the
feed use records the more accurately costs can be calculated.
15b. Purchased
feed fed is the total pounds (as fed) of purchased feed by forage type fed
including roughages, complete feed, or concentrate, mineral and salt, and
protein supplement.
16. Total
pounds of raised/purchased feed fed to breeding cows are the total in
pounds of all raised or purchased feed fed during the fiscal year. Include feed fed to all classes of animals
within the cow-calf enterprise (i.e., breeding cows, bulls, replacement
heifers, calves). Feed fed to sale bulls
and replacement heifers for sale should not be included because sale bulls and
replacement heifers for sale are enterprises that should be analyzed separately. This number is the numerator for the
calculation of pounds of raised/purchased feed fed per breeding cows. The beginning fiscal year inventory of
breeding cows will be the denominator.
Average raised/purchased feed fed to
breeding cows is the average pounds of raised and purchased feed fed per
breeding cow and is calculated by dividing the total pounds fed by the number
of cows on hand at the beginning of the fiscal year (16a/8).
17. Marketing
data and information provides the descriptive information on the marketing
and pricing methods used for weaned steers, weaned bulls, weaned heifers, aged
females, and aged bulls. Rank the
methods used in terms of importance with one being the most important and
indicate the dominant method used.
18. Weaned
calf production and value are the values that must be net payweight prices
and weights for calves at weaning time.
If the calves are not sold, then these values should be estimated. Weights are, of course, extremely important. Bull calf values for the calves saved to
produce bulls for sale are the calves estimated value if marketed at their
commercial steer value.
19. Female
sales are placed into two categories of cull sales to be recorded, those
sold for slaughter and those sold as breeding costs. This is even if the expectation is to produce
only calf.
20. Aged
bull sales are placed into two categories of cull bull sales to be
recorded, those sold for slaughter and those aged bulls sold for breeding
purposes, even if for only one breeding season.
21. Total
females exposed at the beginning of the breeding season is the number of
females in the beginning inventory that are exposed either to bulls or in an
artificial insemination (AI) program.
The number should correspond to the number on the beginning date of the
breeding season.
22. Culled
exposed females not intended to be calved but in exposed herd are cows that
are often identified to be culled at the beginning of the breeding season but
are left in the exposed cow herd. For
example, older cows that have a nursing calf that will be culled when the calf
is weaned. This number should not
include those females that are diagnosed as open during pregnancy testing.
23. Exposed
females sold or transferred out before the breeding season ends are exposed
females that are sold before the breeding season ends and should not be counted
in the calculation of reproduction or production performance. Cows sold because they are diagnosed as open,
based on a pregnancy test, should not be counted here either as these sales are
made after the breeding season ends.
24. Exposed
females purchased or transferred in during the breeding season is a count
of the exposed females that are purchased.
The actual reproductive performance reflects previous owner’s management
which must be considered as part of the total exposed females.
25a. Open
females sold or transferred out after the breeding season are females that
are not pregnant and are removed from the breeding herd. This does not include any females that were
not intended to be pregnant (item 22).
This number should be included in the number of females diagnosed as
open (item 35a), the number of sales or transfers of open females (item 36a),
and the number of exposed females (item 29).
25b. Pregnant
females sold or transferred out after the breeding season are females that
are pregnant and removed from the breeding herd. This does not include any females that were
not intended to be pregnant (item 22).
This number should be included in the number of females diagnosed as
pregnant (item 34a), but subtracted from the number of exposed females (item
29).
25c. Exposed
females sold or transferred out after the breeding season are those cows
that have not had pregnancy tests performed before the sale or transfer
out. The number should be recorded here
and will be included in the number exposed females (item 29).
25d. Total
females sold or transferred out after the breeding season – (25a + 25b + 25c)
are all the females leaving the breeding herd after the breeding season is
over.
26. Exposed
females purchased or transferred in after the breeding season are all the
females entering the herd after the breeding season. This allows for the inclusion of purchased
exposed or bred females in the exposed female count.
27. Females
sold or transferred out with nursing calves between calving and weaning are
the exposed females that are sold or transferred out with nursing calves. They should be deducted form the exposed
females and the calves from the number of calves born. Since these are females that met the first
reproduction test (birth of a live calf), exclusion of them will likely reduce
the overall weaning performance level.
28. Females
purchased or transferred in with nursing calves between calving and weaning
are the cows that were exposed by the previous owner so they should be included
in the exposed in the exposed female count.
Since they have calves, they should increase the overall performance
measure at weaning.
29. Adjusted
exposed females including sales, transfers, purchases of pairs and exposed and
pregnant females – (21 – 22 – 23 + 24 – 25b + 26 – 27 + 28) is an inventory
of exposed females that results from the beginning inventory plus all of the
adjustments. This is the most critical
number that must be generated by the inventory in the reproduction and
production performance measures of the cow-calf enterprise. The accuracy of this value will determine the
overall accuracy of the productivity analysis.
The key is careful, monthly inventory maintenance and consistency
between operating cycles. This number
begins with the beginning inventory on day one of the breeding season,
subtracts culls (item 22), as well as sales of transfers out (items 23, 25b,
27) and adds purchases or transfers in (items 24, 26, 28). The net result is used to determine the
weaned calf percentage and other production measures of performance.
30a. Total
death loss of exposed females is the value that reflects the death loss of
exposed females for the exposed female group.
Fiscal year financial statement adjustments must be in the fiscal year
of death which will prevent double counting death loss between years.
30b. Percent
death loss – (30a/29) * 100: The
total death loss is also expressed as a percentage of total exposed females
(item 29).
31. Replacement
heifers exposed for first calf plus purchased replacement heifers and cows to
expose or exposed in beginning inventory (item 21), as illustrated in the
SPA Guidelines, must be carefully interpreted.
Some exposed females may be actually used to replace culled females;
however, increases in herd size could also be included in this number. This number should reflect the number of
purchased or transferred in female breeding animals while also including both
raised and purchased heifers and mature cows.
32. Replacement
rate based on females exposed (31/29) * 100 is measured in terms of total
exposed females as described in item 29.
The numerator is defined in item 31 and is expressed as a percentage of
total exposed females (item 29)
Note:
Exposed female numbers should include all replacement heifers as well as
adult breeding cows. Female numbers
should not be adjusted for death loss.
33. Number
of exposed females that are pregnancy tested will be the base number used
to calculate the pregnancy rate after adjustments are made. Include females, which were pregnancy tested
and sold or transferred out of the breeding herd after the breeding season
(item 25a and item 25b).
34a. Number
of females diagnosed as pregnant is the actual number of exposed females
diagnosed as pregnant. The accuracy of
the pregnancy rate improves when all females that are exposed pregnancy
tested. Include females, which were
diagnosed as pregnant, but sold or transferred out of the breeding herd after
the breeding season (item 25b).
34b. Pregnancy
percentage – (34a/33) * 100 expresses the number of females diagnosed as
pregnant as a percentage of the number of exposed females that are pregnancy
tested.
35a. Number
of females diagnosed as open – (33/34a) is the number of females diagnosed
as not being pregnant or the total number of pregnancy tested minus those
diagnosed as being pregnant. Includes
females which were diagnosed as open but sold or transferred out of the
breeding herd after the breeding season ended(item 25a).
35b. Percent
open – (35a/33) * 100 reflects this value as a percentage of the total
number of exposed females that are pregnancy tested.
36a. Sales
or transfers of open exposed females intended to be bred during the breeding
season but failed to conceive is the number of females culled and sold due
to reproductive failure. Include females
which were diagnosed as open but were sold or transferred out of the breeding
herd after the breeding season ended (item 25a).
36b. Percent
open sold or transferred – (36a/35a) * 100 expresses this value (item 36a)
as a percentage of the number of females diagnosed as open (item 35a).
37a. Number
of open females kept in breeding herd – (35a-36a) is the number of open
females that are retained in the breeding herd for a “second chance”. Open females sold or transferred out (item
36a) subtracted from total open females (item 35a) gives open females kept.
37b. Percent
open females kept (37a/35a) * 100 is the relationship between the number of
open females kept in the herd and the number of females diagnosed as open.
38a. Total
calves born is the total number of calves born. It includes the number of all births of full
term calves even if the calves are born dead (i.e., calves which died during
calving due to dystocia) but do not include abortions (i.e., calves which have
not reached full term).
38b. Calving
percentage – [38a/(29+27-28)*100 is the total number of calves born either
alive or dead expressed as a percentage of exposed females.
38c. Calving
distribution records the total number of calves born. Then it records all births within the first
21-days of the calving season, between 22 and 42 days, 43 to 63 days, and
births after 63 days. Accumulative total
is also maintained. Include births of
full term calves even though calves may have died during the calving process.
Note:
Compute calving distribution at each of these days. The starting date for the first 21-day period
is 285 days following the bull turn in date with the mature cow herd. If this is unavailable, then start the first
21-day period when the third mature cow (three years and older) calves. All calves born, either alive or dead, should
be included in this analysis.
39. Calf
loss due to calving problems is included in the count of the number of full
term calves that died due to calving problems.
40. Total
live calves born are only those calves which were actually alive at the
time of birth. Do not include calves
that died during the calving process (item 39).
41a. Calving percentage based on exposed females
and live calves produced – [40/(29+27-28)]*100 is the number of live births
(item 40) as a percentage of the adjusted exposed female count (items 29, 27
and 28).
41b. Calving
death loss percentage based on exposed females – [39/(29+27-28)]*100 is the
number of calf deaths due to calving problems, such as dystocia (item 39),
expressed as a percentage of exposed females.
41c. Calving
death loss based on calves born – (39/38a)*100 is the number of deaths due
to calving problems (item 39) expressed as a percentage of the total calves
born (item 38a).
42. Nursing
calves purchased and grafted onto females in herd are those baby calves
that are purchased and placed on females in the herd whose calves have died at
birth. Grafted calves are not included
in calculating calving or calf crop percentage, but are included in revenue and
weaned calf production values.
43. Total
weaned calves is a total head count of all the calves actually weaned
during the weaning period.
44. Average
age at weaning (months) is the average age, in months, that the calves were
at weaning.
Standardized Performance Analysis –
Production Measures
Listed below are the reproduction,
production, and the grazing and feed fed measures recommended by the NCBA
Cow-calf SPA Subcommittee. The
computation, interpretation, and limitation of each measure calculated and
reported follows. As can be noted,
select measures are identified as primary measures and other as secondary
measures. Primary measures (a single
asterisk) are those the committee felt are essential for a meaningful
production performance analysis.
Secondary measures (two asterisks) are values that are very valuable for
evaluation, but viewed as difficult to attain data in some production
environments so are not viewed as essential to do a meaningful performance
evaluation.
Reproduction
·
Based on Exposed Females
-
Pregnancy Percentage **
-
Pregnancy Loss Percentage **
-
Calving Percentage **
-
Calf Death Loss **
-
Calf Crop or Weaning Percentage *
-
Female Replacement Rate **
·
Calf Death Loss Based on Calves Born
·
Calving Distribution **
-
Cumulative Distribution **
§
Calves in first 21 days
§
Calves in first 42 days
§
Calves in first 63 days
§
Calves after first 63 days.
Production
·
Based on Exposed Females
-
Average Calf Weaned Age (months)
-
Actual Weaning Weights (lbs/hd.) *
§
Steers / Bulls
§
Heifers
§
Average Weaning Weight
-
Pounds Weaned per Exposed Female *
Grazing
·
Grazing and Raised Feed Land
Measures
·
Acres per Exposed Female **
-
Grazing Acres per Exposed Female
-
Raised Feed Acres per Exposed Female
-
Crop Aftermath Acres per Exposed Female
·
Pounds Weaned per Acre Utilized by the Cow-calf Enterprise *
·
Dominant Grazing Method – Exposed Females **
·
Pounds of Raised/Purchased Feed Fed per Breeding
Female **
_____________
**
Primary performance measures that must be supplied by the participant.
***
Secondary performance measures that the participant may not be able to provide.
PREGNANCY PERCENTAGE
Computation
Pregnancy
Percentage =
[(Number of Females Exposed
Diagnosed as Pregnant / Number of Females Exposed) * 100]
Accurate
computation requires the following adjustments to the number of females
actually exposed during the breeding season.
1)
Subtract the number of exposed pregnant females sold or
transferred out between breeding and pregnancy diagnosis (from the number of
exposed females).
2)
Add the number of exposed females or pairs purchased
between breeding and pregnancy diagnosis.
Interpretation: This is a secondary measure performance that
the participant may not be able to provide.
This measure of performance is a good indicator of breeding performance
in the herd. If the measure is lower
than the average of similar operations, it may indicate that the nutritional
program is inadequate, that bull power or fertility is inadequate, that there
is the presence of diseases causing early embryonic death, or that there is a
mismatch between herd genetics and the environment (i.e., feed resources and
management style). The meaning of this
percentage is greatly enhanced if measured by female age group since rebreeding
is often only a problem with certain age groups (i.e., females exposed for
their second calf).
Limitations:
1.
As with any measure of reproductive performance, this
value should be used only in comparing similar operations.
2.
This value may only indicate that a problem exists with
little indication of the cause of the problem.
3.
There will be year-to-year variation due to
environmental stresses (i.e., droughts, severe winters, etc.).
4.
This value will only be available to production systems
that routinely diagnose pregnancy through rectal palpation procedures. However, small herds with good heat checking
will know who is not pregnant without rectal palpation and, therefore can
calculate this percentage.
5.
Adding in exposed females may influence the pregnancy
percentage.
Notes:
a)
Do not count purchased females (pairs) which are open
and added to the herd between breeding and pregnancy diagnosis. Do include purchased females (pairs), which
are diagnosed as pregnant or exposed and added to the herd between breeding and
pregnancy diagnosis.
b)
All death losses of exposed females should remain in
the exposed female numbers.
c)
Females that are intended to be culled and sold, but
remain in the exposed female herd during the breeding season, should be subtracted
from the exposed number when sold.
PREGNANCY LOSS PERCENTAGE
Computation:
Pregnancy
Loss Percentage =
[(Number
of Females Diagnosed as Pregnant That Failed to Calve / Number of Females
Diagnosed as Pregnant) * 100]
Pregnancy
Loss Percentage =
(Pregnancy
Percentage – Calving Percentage)
Accurate
computation requires the following adjustments to the number:
1.
Females that abort and are sold between pregnancy
diagnoses and calving should be included in the numerator.
2.
Subtract pregnant females sold and add pregnant females
purchased to the divisor.
Interpretation: This is a secondary measure performance that
the participant may not be able to provide.
This measure is a good indicator of reproductive performance. If the measure is higher than the average of
similar operations, it may indicate late pregnancy reproductive disease
problems, which cause abortions. When
kept over time, this measure may point out a potential problem prior to its
becoming serious. There may be
nutritional inadequacies of feedstuff quality groups or a management problem
with females.
Limitations:
1.
As with any measure of reproductive performance, this
value should be used only in comparing similar operations.
2.
This value may only indicate that a problem exists with
little indication of the cause of the problem.
3.
There will be year-to-year variation due to
environmental stresses (i.e., droughts, severe winters, etc.).
4.
This value will only be available to those who
routinely diagnose pregnancy through rectal palpation procedures. However, small herds with good heat checking
will know which females are not pregnant without rectal palpation, therefore,
can calculate this pregnancy loss.
5.
Accuracy is reduced if only a portion of the total herd
is tested for pregnancy. The exposed
females not tested may have a higher or lower pregnancy rate.
Notes:
a)
Do not count purchased females or pairs, which are open
and added to the herd between pregnancy diagnosis and calving season.
b)
All death losses of pregnant females should remain in
the females diagnosed as pregnant numbers.
CALVING PERCENTAGE
Computation:
Calving Percentage =
[(Number
of Calves Born / Number of Females Exposed) * 100]
Accurate
computation requires the following adjustments to the number of females actually
exposed during the breeding season:
1.
Subtract the number of exposed pregnant females sold or
transferred out between breeding and calving (from the number of exposed
females).
2.
Add the number of exposed females or pairs purchased
between breeding and calving (to the number of exposed females).
Interpretation: This is a primary performance measure that
must be supplied by the participant. This
measure of performance is a good indicator of breeding performance and
gestational management in the herd. If
the measure is lower than the average of similar operations, it may indicate
that the nutrition or grazing program is inadequate, that bull power or
fertility is inadequate, that there is the presence of diseases causing
embryonic death, or that a mismatch between herd genetics and the environment
exists. The meaning of this percentage
is greatly enhanced if it is kept by female age group since rebreeding is often
a problem with certain age groups (i.e., rebreeding first-calf heifers).
Limitation:
1.
As with any measure of reproductive performance, this
value should be used only in comparing similar operations.
2.
This value may serve only as an indicator of an
existing problem but does little to pinpoint the cause.
3.
Year-to-year variation will exist in this value due to
environmental stresses.
4.
This value doe not indicate in what manner the calf
crop is born. Are the calves tightly
grouped or spread out?
Notes:
All
“term” calves born should be included in the number of calves even if they are
dead on arrival.
CALF DEATH LOSS
Computation:
Calf Death Loss Based on Exposed Females =
[(Number
of Calves Which Died / Number of Exposed Females) * 100]
Calf Death Loss Based on Calves Born =
[(Number
of Calves Which Died / Number of Calves Born) * 100]
Interpretation: This is a primary performance measure that
must be supplied by the participant. This
measure of performance can be very useful in evaluating the herd health
program, calving environment, nutritional program, and genetic selection
program. The cause of death in each case
would make the information much more valuable since calf losses can result from
many factors at or following birth.
Limitations:
1.
The type of operation, extensive versus intensive,
should be considered when a comparison is made using this measure of
performance.
2.
The age make-up of the cow herd could influence calf
death low and must be considered when comparisons are made between herds.
3.
Calf death loss at birth versus death loss during the
suckling period is not distinguished here.
Therefore, one may want more detailed records if consistently high calf
death loss occurs.
Notes:
Calf
death loss should include those calves lost at birth and any that die up to
weaning time. Abortions before calving
should be included in the pregnancy loss percentage.
CALF CROP OR WEANING PERCENTAGE
Computation:
Calf Crop or Weaning Percentage =
[(Number
of Calves Weaned / Number of Females Exposed) * 100]
Accurate
computation requires the following adjustments to the number of females actually
exposed during the breeding season:
1.
Subtract the number of exposed pregnant females sold or
transferred out between breeding and weaning (from the number of exposed
females).
2.
Add the number of exposed females or pairs purchased
between breeding and weaning (to the number of exposed females).
3.
Subtract the number of calves purchased and grafted on
females from the number of calves weaned.
Interpretation: This is a primary performance measure that
must be supplied by the participant. This
percentage measures the reproductive rate of the herds, and since reproductive
rate has been shown to be a major factor in profitability, it is probably the
most important single measure of production performance. Since reproduction is largely a function of
nutrition, it is an excellent indicator of the adequacy of the nutritional
program. Additionally, it is an
excellent indicator of how well the cows are matched to the resources. The adequacy of the herd health program used
and any disease problems can be, in part, evaluated by this measure. As with any measure of performance used in
evaluating cow herd management, comparisons should only be made between herds
with similar calving seasons, management systems, and environmental inputs.
Limitations:
1.
This measure of performance is a good indicator of
total herd output, nutritional adequacy and managerial skills or husbandry
practices. It should be noted that this
measure does not account for excessive use of feed and non-feed inputs.
2.
Calf crop percent may not correlate highly to economic
performance. This is seen in cases where
cull marketing decisions are made prior to times of high input costs and when
the measure is compared to herds where this practice is not followed.
Notes:
a)
All death losses of exposed females should remain in
the exposed female numbers.
b)
Females that are intended to be culled and sold, but
remain in the exposed female herd during the breeding season, should be
subtracted from the exposed number when sold.
c)
The exposed females that were intended to be bred, but
are later culled when found open, must remain in the exposed number.
d)
Do not include purchased grafted calves that are
nursing cows in the number of weaned calves.
FEMALE REPLACEMENT RATE
Computation:
Female Replacement Rate =
[[(Raised
Replacement Heifers Exposed for First Calf + Purchased Replacement Heifers and
Breeding Cows Exposed) / Number of Females Exposed] * 100]
Accurate
calculation requires the following adjustments to be computed:
1.
Subtract the number of heifers sold or transferred out
from the number of heifers exposed.
2.
Add the number of heifers and cows purchased between
breeding and calving to the number of heifers exposed.
3.
Using the previously defined female exposed definition
includes both heifers and cows in the number of females exposed.
Interpretation: This is a secondary performance measure that
the participant may not be able to provide.
This measure of performance is a good indicator of herd replacement rate
and cow longevity. If this percentage is
higher than the average of similar operations it may indicate the herd has
reproductive problems or may be in an expansion phase. Generally, a high percentage will mean higher
herd costs and lower productivity per cow because a larger portion of the herd
is first and second calving females.
Also, if this percentage is high, it may mean the current genetic type
does not match the resources and thus causes a higher than normal culling rate
and heifer retention. A low percentage
may indicate the herd is in a liquidation phase.
Limitation:
a)
As with any measure of performance, this value should
be used only in comparing similar operations.
b)
This value may only indicate that a problem exists with
little indication of the cause of the problem.
c)
Market fluctuations may cause this percentage to vary
more than production factors in some herds.
d)
Farmers or ranchers with herds in either an expansion
or liquidation phase will find this percentage hard to compare and of less
value.
CALVING DISTRIBUTION
Computation:
Calving Distribution =
[Cumulative
Number of Calves Born by 21, 42, and 63 Days and Those After 63 Days of the
Calving Season / Total Number of Calves Born] * 100]
Note: Compute
calving distribution at each of these days.
The starting date for the first 21-day period is 285 days following the
bull turn in date with the mature cowherd.
If this is unavailable, then start the first 21-day period when the
third mature cow (three years and older) calves. All calves born, either alive or dead, should
be included in this analysis.
Interpretation: This is a secondary performance measure
that the participant may not be able to provide. Since calf weaning weight and uniformity of
the calf crop is greatly affected by calf age, this measure of how early in the
calving season that calves are born is an excellent measure of reproductive
performance. This measure is very useful
in evaluating the adequacy of nutrition during crucial reproductive periods and
adequacy of bull power, herd health, and heifer development programs.
Calving
distribution is most useful if calculated by the age of females since the
distribution for certain groups, particularly second calf-heifers, is often
much lower than for the mature cows.
Additionally, separate calculations by age of females may be necessary
for meaningful comparisons when yearling heifers are bred prior to cow herd.
Limitations:
1.
This measure of performance may not be as useful in the
southern part of the U.S.
as in the northern part where pasture growth is more seasonal; however, a tight
calving distribution has many benefits in all environments.
2.
Calving distribution cannot be used in extensive
grazing environments where accurate counts of the number of calves born may be
difficult to obtain.
ACTUAL WEANING WEIGHTS
Computation:
Steer/Bull Calf Weaning Weight =
(Total
Weight of Weaned Steer and Bull Calves / Total Number of Weaned Steer and Bull
Calves)
Heifer Calf Weaning Weight =
(Total
Weight of Heifer Calves / Total Number of Heifer Calves Weaned)
Average Weaning Weight =
(Total
Weight of Weaned Calves / Total Number of Calves Weaned)
Average Age at Weaning (Months)
Calving
distribution should be considered when evaluating average age at weaning.
Interpretation: These are primary measures that must be supplied
by the participant. While weaning weight
is extremely difficult to interpret, it must be assessed to measure
productivity and performance. As with
any other measure, it must be compared to similar operations in order to have
any meaning. The best use of this
measure of performance is to establish gross revenue for the operation and to
evaluate the effect of changes in the breeding program or management. Also, since the environment and feed supply
greatly affect weaning weights in any year, long-term trends should have more
useful meaning than yearly changes.
Limitations:
1.
Since producers calve and wean calves at different
times and ages, actual weaning weights are not standardized to age. However, including average aged weaning in
the data serves as a guide in interpreting weaning weights for comparative
purposes.
2.
Due to pasture production and management, it can be
difficult to compare weaning weights between operations. This is especially a problem when comparing
fall versus spring calving herds in which calf weaning age may differ by three
months. Where two calving seasons are
used, it is best to do a separate analysis for each season.
3.
Weaning weights are greatly affected by annual
environmental conditions. For example,
high and low levels of moisture, extremes in temperature, etc., which are
beyond the managers control can influence weaning weights more than all
controlled management factors. Thus,
producers should avoid placing too much emphasis on the weights for any single
year and should concentrate on long-term trends.
4.
Users of this measure must remember that higher weaning
weights normally mean higher gross revenue, but not necessarily increased
profit. Increased profit is dependent
also on calf crop and production costs.
POUNDS WEANED PER EXPOSED FEMALE
Computation:
Pounds Weaned Per Exposed Female =
(Total
Pounds of Calf Weaned / Total Number of Females Exposed)
Interpretation: This is a primary performance measure that
must be supplied by the participant.
This calculation combines into one figure the herd reproductive rate,
calf death loss, and genetics for growth and maternal traits. Thus, from a herd production standpoint, this
is probably the best measure of performance.
This measure is a tool to assist producers in managing the tradeoffs
between growth rate and reproductive rate.
In order words, concentrating on improving the number of pounds weaned
per cow exposed should be more profitable than emphasizing either calf crop or
weaning weights separately.
Limitations:
1.
Since this number is a combination of the measures used
to analyze reproduction and production, it has some of the limitations of each.
2.
Age at weaning and distribution of calving can
influence this value a great deal by making it more valuable as a measure for
an individual operation than for comparison between farms or ranches.
Note:
The
number of females exposed must be adjusted for the same factors that were used
in the calf crop percent calculation.
GRAZING, RAISED FEED, AND CROP AFTERMATH
ACRES PER EXPOSED FEMALES
Computation:
Grazing and Raised Feed Acres Per Exposed
Females =
(Total
Grazing Acres + Crop Aftermath Acres / Total Number of Exposed Females)
Grazing Acres Per Exposed Female =
(Grazing
Acres / Total Number of Exposes Females)
Raised Feed Acres Per Exposed Female =
(Raised
Feed Acres / Total Number of Exposes Females)
Crop Aftermath Acres Per Exposed Female =
(Crop
Aftermath Acres / Total Number of Exposed Females)
Pounds Weaned Per Acre Utilized by Cow-calf Enterprise =
Where
land has more than one use such as corn grain production and corn stalks,
grazing land use should be adjusted to the time actually used for grazing
purpose.
Interpretation: These are secondary performance measures that
the participant may not be able to provide.
This is a measure of the primary input in the cow-calf enterprise –
forage land. These measures also provide
a description of the production system that the producer can monitor over
time. As a primary input, management of
forages has an important impact on production costs.
Limitations:
1.
Differences in acres of the grazing and feed sources
are most valuable for the same operation over time. Farms and ranches in the same area can be
useful comparative analysis. However,
these values have limited use in comparing different regions for land with
different production capacity.
2.
Acres of land do not reflect forage production quality
or differences in production.
3.
Adjusting for the time that land is used for grazing or
growing another crop does require judgment.
Consistency between years is important.
4.
Adjustments in grazing time must be made when
supplemental feeding and grazing is simultaneous based on the portion of cow
requirements being met by grazing.
RAISED/PURCHASED FEED FED PER BREEDING COW
Computation:
Raised/Purchased Feed Fed Per Breeding Cow =
(Total
Pounds of Raised and/or Purchased Feed Fed / Number of Breeding Females)
Accurate
computation of this performance measure requires the following:
1.
Keep track of feed used on a daily or weekly basis and
then summarize for the year or use the inventory analysis procedure. The inventory analysis procedure is beginning
year feed inventory, plus production and purchases, less sales and use by other
livestock, less year ending inventory.
2.
Conversion of high moisture feedstuffs (i.e., silages)
to an air dry basis.
Interpretation: This is a secondary performance measure that
the participant may not be able to provide.
This measure is an excellent indicator of efficient resource use and
cost control. Because harvested and
purchased feed fed represent a major expense in most operations, this measure,
when compared to other operations within a region, can indicate either a
strength or weakness in herd nutritional management. This measure would include feed fed to
replacement heifers and bulls, which support the cow-calf enterprise. If the feed needed per breeding female is
higher than average, it could indicate over-feeding, below normal pasture
production or utilization, above normal feed wastage, below normal use of
aftermath grazing, below average feed quality, or above average female
replacement rate. Herds with larger
grazing resources will have lower quantities in this area, while herds with
limited grazing resources will have larger harvested/purchased feed
utilization. Caution should be exercised
when one is comparing this measure between herds. This measure is useful for an individual
operation when kept over a period of time so progress can be measured.
The
number of breeding females is defined as mature females and heifers of breeding
age shown on the beginning fiscal year balance sheet.
Limitations:
1.
An accurate measure of feed fed requires either good
feed use records or a good inventory and use analysis procedure.
2.
Type of feed fed can vary greatly in energy and protein
density from ranch to ranch or year to year, thus making comparisons less
accurate.
3.
For this measure, it will be difficult to measure herds
in either an expansion or liquidation phase.
Notes:
Feed
being fed to replacement female stock and bulls needs to be included in the
total quantity of feed utilized by the producing herd. It is important to convert all high moisture
feedstuffs to an air-dry basis. For
instance, 6,000 pounds of silage containing 60% moisture would convert to
approximately 2,760 pounds of air-dry feed with 13% moisture.
CATTLE INVENTORY DATA REQUIREMENTS FOR THE
SPA
PRODUCTION ANALYSIS
Before attempting to do the production
analysis, select information concerning cattle inventory must be organized for
the fiscal year that is to be analyzed.
This may best be organized by production/management seasons. Figure 2 shows the SPA production key data
areas in the analysis. The gestation table that follows is helpful in
identifying calving dates during the production cycle. Specific cattle inventory items are as
follows:
1)
Breeding Season Inventory
a)
Exposed females are mature cows and heifers of breeding
age
b)
Number of females considered as replacements
c)
Number of females not intended to be calved but are in
exposed herd
d)
Sales, purchases, and transfers-in and out during the
breeding season
e)
Death losses.
2)
Pregnancy Testing Inventory
a)
Pregnant females
b)
Open females
c)
Sales, purchases, and transfers-in and out between
breeding and pregnancy testing
d)
Death losses
3)
Balance Sheet Inventory
a)
Number of breeding females
4)
Calving Inventory
a)
Inventory of pregnant females at the beginning of the
calving season
b)
Calving losses at birth is desirable
c)
Number of live and dead calves born by 21 day intervals
d)
Number of females calving
e)
Number of purchased calves grafted onto females in herd
f)
Sales, purchases, and transfers-in and out of females
and calves between calving and weaning
5)
Weaning Inventory
a)
Inventory of females at weaning time
b)
Calculate average age of calves at weaning
c)
Death losses between calving and weaning
d)
Calves weaned and weight by sex
Monthly
inventory worksheets are available in the SPA Workbook and should help keep
this information if an alternative is not already in place for the farm or
ranch operation.
