Base production and economic parameters of Aberdeen Angus breed in 2015 were defined and impact of different levels of production parameters on economy was evaluated in the study. Production and economic indicators regularly recorded at farm were applied to evaluate economics and to represent production system of breed in the country. Average weight of heifers weaned at the age of 255 days was 283 kg and longevity of cows in the herd averaged 6.25 years. In 2015, the annual costs per cow of Aberdeen Angus breed were 22 469 CZK. Unit costs accounted for 25 632 CZK for weaned calf and 41 896 CZK per heifer at the first calving (at the age of two years). Farm profitability was primarily determined by the fertility of the herd. Weaning of more than 0.91 of calves per cow and year resulted to the balanced economy in Aberdeen Angus breed (profitability of costs reached -6% even without of considering of subsidies). Production conditions necessary for the early maturity type expression and growth intensity of heifers during rearing period are needed to reach the return of sales and efficiency in the herd. Increase of the age of heifers at the first calving to 3 and 4 years entails additional costs and their economy is below the threshold of profitability.