Effect of separate recording of heifer birthings on profit/loss and assets

Ábel, Ildikó – Hoffmann, András

Keywords: cow farm, heifer birthing, live mass net cost, yield

This study focuses on how recording of calves in accordance with the accounting act affects net costs, profit/loss and the undertaking’s assets. It is found that recording calves born of cow in first calf as part of the young stock lowers assets and profit. The ratio to which the difference from such posting affects assets and profit is greatly influenced by age grouping practices. If stock are separated after the first age group, a larger portion sets off increased milk costs and there is a smaller reduction in assets.

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