The rearing cattle should be aimed to the rearing of healthy calves at the lowest possible cost. Profitability is based on the minimum level of inputs (costs) and maximum production i.e. rearing 90 calves per 100 cows at minimum. Optimization of fertility of Angus breeders at 91 weaned calves per 100 cows and preservation of all production and economic parameters of breeding, the total cost of sold calves would fall to CZK 23,490 per animal and the total loss would be reduced to ½. It would also reduce the loss in sold heifers and gain more from the sale of pregnant heifers (1370 CZK per animal). Another indicator – the age of heifers during the first calving – reaches a higher variability in herds. The cost for the heifer reared one year longer increased by about 11.000 CZK to 53,150 CZK per animal. The early maturity of Angus females should be applied to avoid the negative impact on the farm economy.