Depreciation of suckler cows

SYRŮČEK, J. & KVAPILÍK, J. Odpisy krav bez tržní produkce mléka. Náš chov, 2015, roč. 75, č. 9, s. 92-94.{INTLINK}
SYRŮČEK, Jan a KVAPILÍK, Jindřich. Depreciation of suckler cows. Náš chov, 2015, vol. 75(9), p. 92-94. ISSN 0027-8068.
Year2015
CathegoryPublication in specialized journals
Internal link15103.pdf
Abstract

After the feed costs and labor costs are the third largest cost item in breeding suckler cows depreciation of cows, which are determined by the difference between price of included heifers to the herd and income from sale of slaughter cows. Replacement of herd has a direct impact on the amount of depreciation, which increase with higher annual replacement of herd. Replacement of herd 15 %, price 30 thousand CZK per heifer, price 57 CZK per kg carcass weight and weight culled cows 290 kg, annual depreciation are 2021 CZK per cow. Alternative is separate reporting income of culled cows in revenues and replacement herd of heifers in costs.