Cow-herd standardized performance analysis (SPA) data for Texas, Oklahoma, and New Mexico were used to determine economic factors affecting cow-herd costs, production, and profitability. Total cost was defined as the financial cost associated with raising a calf through the weaning stage; production, as pounds weaned per exposed female; and profits, as a rate of return on assets. Variable affecting one of more performance measures included herd size; pounds of feed fed; real estate, machinery, and breeding-stock investments; calving percentage; death loss; and breeding-season length. Management variables were especially important for financial costs and profitability of the cow-herd operation.


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