The economy is given constant attention in every company. Rearing calf is the first and one of the most important stage in milk production. In farms with dairy cattle breeding, economic attention is often focused on calculation of economic indicators of dairy cattle breeding and other categories are wrongly neglected. This paper focuses on a literature review of work dealing with economic efficiency in calf rearing. As part of breeding calves, the costs per feeding day are most often calculated within the breeding management. The highest cost items include feed and labor costs. In the Czech Republic, total costs are most often around 50 to 60 CZK per day, while there is high variability between farms. In foreign groups of farms, costs were significantly higher, which was due to the higher price level. There are demonstrably differences between states and breeding systems in housing and feeding methods. Therefore, great attention should be focus on to nutrition, labor consumption during treatment and housing. For future economic analyzes corresponding to the conditions of the Czech Republic, regular monitoring and evaluation of calf breeding indicators for a large number of Czech farms is necessary.