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### Abstract

The study was conducted in Carbo, Sonora, Mexico, during 2008 and 2016, in order to determine the strategies for calves production evaluating: 1) Very efficient (95 % of calving), 2) To regulate (75 % of calving) and 3) Deficiently (50 % of calving); all with early weaning. The variables evaluated were: (1) weaning weight of calves, (2) Weight of cows at weaning (3) Weight sale of offspring; (4) weight and body condition of cows at weaning, pregnancy rate and calving interval, (5) Production costs of kg of meat and (6) Profitability projection in two stages in an area with capacity for 100 animals in order to contrast the impact of the efficiency production. The evaluated variables were analyzed by analysis of variance (P< 0.05). Financial runs were performed using computer software for analysis and capital budgeting agricultural projects. One found that, in the same property, a very efficient producer achieves annual income average for $4,464.1 pesos/cow, one of regular efficiency$2,951.9 pesos and one with low efficiency 1,127.1 pesos/ cow. The high efficiency increases in 296.1 % the income ($27, 808.0 monthly) and the regular efficiency 161.9 % ($15,206.0 monthly). One concludes that the low efficiency of production generates low incomes, $9,393 monthly$, which it migth bear to the deterioration of the resource as the producer increase the number of cattle in the ranch in order to compensate the loss for the inefficiency in the production.