Cow/Calf Standardized
Performance Analysis (SPA)

• SPA is useful in monitoring and controlling costs as well as formulating goals for the operation.  Data required to complete a SPA include:

- Beginning and ending dates for breeding, calving, and weaning.

- Number of grazing and raised feed acres plus market value of raised feed fed.

- Weaned calf production and market values

- Cull cow and bull sales

- Number of exposed females and replacement rate

- Death losses

- Calving percentage

- Cost basis and market value of assets used in operation

- Accrual income statement

- Loan repayment schedules

• Oklahoma SPA results mirror the national results and indicate costs of production vary widely.

The following tables may be viewed in Microsoft Excel:

• SPA software may be purchased from Texas A&M University.  Several fact sheets provide additional background information:

  -F-222  Integrated Resources Management

  -F-231  Cow/Calf Financial and Production Performance: What we are learning from SPA data

  -F232  Interpreting Cow-Calf Standardized Performance Analysis (SPA) results