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}
Year | 2015 |
Cathegory | Publication in specialized journals |
Internal link | 15103.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. |
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