Enterprise analysis: a method to evaluate alternative production and management practices for cow/calf operations

Food animal veterinarians recognize the need to economically justify their recommendations regarding whole-herd management programs. An enterprise analysis technique may be used by veterinarians to determine the actual cost of production on beef cattle operations. Enterprise analysis was used on 2 groups of cattle to demonstrate the financial impact of a recommendation to modify the winter-supplementation program of a large ranch. Pregnancy rates improved from 62 to 95% for group-1 cattle and from 75 to 94% for 2 groups of cattle in the 2-year study. Additionally, the calving cycle was shortened and the number of calves born earlier in the calving season was notably increased, which raised the total pounds of calves sold at weaning. These outcomes were realized without additional winter-supplementation expenses for either group. Veterinarians can use enterprise analysis to determine the value of their recommendations, thus allowing them to charge more appropriately for the services provided.