February 2026 NEBRASKA CATTLEMAN 43 LEARN MORE ABOUT BUILDING CATTLE ENTERPRISE BUDGETS Producers can create free, customized cattle enterprise budgets using the Agricultural Budget Calculator (ABC) at agbudget.unl.edu and compare management alternatives before making decisions. An example of a cow herd budget created in August 2025, illustrating the ABC reporting format, appears to the left. During 2025, several University of Nebraska cattle enterprise budgets were updated and entered into the ABC program. Producers may review these budgets and download one or more into their own ABC account, where entries can be modified to reflect individual production systems. Producers may also choose to build cattle enterprise budgets from scratch. Training materials and ongoing online workshops are available through the University of NebraskaLincoln (UNL) Center for Agricultural Profitability at cap.unl.edu/abc. My UNL Extension colleagues and I who work with the ABC program are also available to meet with producer groups in person to review Nebraska cattle budgets and demonstrate how to use the budgeting tool. 2025 Jan - Dec 300 Head Cow Herd-Central Nebraska-sample budget (0825) Breeding enterprise - Economic budget Category Revenue Herd Total Per Cow (300) Animal Sales Weight (lbs) Head Price / cwt Cows sell cull cows 1400 44 $160.00 $98,560 Calves steer calves (sell 1/2) 575 68 $390.00 $152,490 heifer calves (sell 1/2) 525 68 $350.00 $124,950 retain 69 steers - transfer to background 575 69 $390.00 $154,733 retain 68 heifer calves (transfer to backgrounding) 525 68 $350.00 $124,950 Bulls sell 3 cull bulls 1800 3 $190.00 $10,260 Total Animal Sales $665,943 $2,220 Animal Transfers Out (non-cash) Weight (lbs) Head Price / cwt Total Animal Transfers $0 $0 Additional Revenue $0 $0 Total Gross Revenue $665,943 $2,220 Animal Purchases / Transfers In Herd Total Per Cow (300) Animal Purchases Head Price / head Cows Purchase bred heifers 50 $4500.00 $225,000 Bulls purchase replacement bulls 3 $6200.00 $18,600 Total Animal Purchases $243,600 $812 Animal Transfers In (non-cash) $0 $0 Total Animal Purchases / Transfers In $243,600 $812 Net Return Above Animal Purchases / Transfers $422,343 $1,408 Operating Costs Herd Total Per Cow (300) Feed Amount Price Cows (feed) Pasture ($68/pair/month) 5 mos (ea) $68.00 / mo $102,000 Prairie hay 3000 lbs (ea) $110.00 / ton $49,500 Salt & Mineral 1200 oz (ea) $1200.00 / ton $13,500 DDG cubes 540 lbs (ea) $300.00 / ton $24,300 Corn stalks - Central Neb 120 days (ea) $0.62 / day $22,320 Bulls (feed) Prairie hay 5250 lbs (ea) $110.00 / ton $3,465 Pasture ($68/pair/month) 5 mos (ea) $68.00 / mo $4,080 Salt & Mineral 1095 oz (ea) $1200.00 / ton $493 Category DDG cubes 600 lbs (ea) $300.00 / ton $1,080 Rolled corn 700 lbs (ea) $3.75 / bu $563 Total Feed Cost $221,300 $738 Veterinary and Health $10,000 $33 Labor Estimated Annual Labor (Paid) $3,000 $10 Estimated Annual Labor (Unpaid) $60,000 $200 Reconciled Labor $0 $0 Total Labor $63,000 $210 Fuel and Energy $2,640 $9 Repairs and Maintenance $2,693 $9 Other Materials $0 $0 Custom Services $0 $0 Marketing $17,739 $59 Other Direct Expenses eartags, implants $6,000 $20 pasture maintenance $1,500 $5 Pickup /vehicles $6,200 $21 Barn /coral expenses $2,600 $9 Total Direct Expenses $16,300 $54 Operating Costs Subtotal $333,672 $1,112 Interest on Operating Capital $14,055 $47 Total Operating and Animal Costs $591,327 $1,971 Net Return Above Operating and Animal Costs $74,616 $249 Ownership and Overhead Costs Herd Total Per Cow (300) General Overhead $5500.00 $18 Facility Cash Costs $0 $0 Vehicle Cash Costs $0 $0 Equipment Depreciation $3,134 $10 Facility Depreciation $0 $0 Equipment Opportunity Cost $860 $3 Facility Opportunity Cost $0 $0 Animal Opportunity Cost $27,810 $93 Total Ownership Costs $37,304 $124 Total Economic Cost $628,631 $2,095 Net Return Above Total Costs $37,311 $124
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