A significant item of breeding dairy cows is the cost of replacing the herd, respectively to compensate for breeds slaughtered cows with pregnant heifers. The heifers are typically 15-25% of the milk production costs. The main aim of breeding is healthy heifers with good fertility and high assumptions for lifetime performance. The aim of rearing management is to achieve these goals at minimal cost. The main factors influencing the achievement of the rearing goals as well as the costs include age at first calving. The optimum age for the holstein breed can be estimated from 23 to 25 days, for the fleckvieh breed for 25 to 27 days. The cost of rearing heifers, calculated from 111 cases, averaged CZK 46,940 (with a variation between CZK 17,100 and CZK 123,375). The main cost items were the costs for the calf (CZK 5,745), the feed (22,440 CZK) and the work (7,640 CZK). Extending the age at first calving by one month over 24 months resulted in an increase in the cost of heifer rearing by a total of 950-1 850 CZK. The main recommended goals and measures for rearing heifers and milk production include ensuring the correct rearing of calves, achieving optimal age and optimum weight at first calving, achieving high quality heifers, optimal nutrition and feeding, optimal work, land and buildings, and others.