Standardized Performance Analysis (SPA)

Part 2: What do the financial numbers mean?

Authors

  • Shan Collett The Animal Center, PO Box 696, Alliance, NE 69301

DOI:

https://doi.org/10.21423/bovine-vol33no1p29-36

Keywords:

animal production, beef cattle, beef herds, economics, meat production, monitoring, performance, profitability

Abstract

Standardized Performance Analysis (SPA) is a systematic approach to tracking beef cattle production (SPA-P) and finances (SPA-F). This paper considers 15 important financial measures, and for each of them illustrative calculations are given and interpretations and limitations of the measure are discussed. The article is intended to provide information that will assist in making profitable production-based decisions.

Cover image of Volume 33, No.1 of the Bovine Practitioner, which depicts four different types of bovine practice under the banner "The Journal for All Bovine Practitioners": a photo from a dairy farm provided by Dr. Jim Jarrett of Rome, GA; a photo of a cow-calf practice provided by Dr. Larry Rice of San Antonio, TX; a stocker photo provided by Dr. Bob Smith of Stillwater, OK; and a feedlot photo provided by Mike Hunter of Texas County Feedyard, Guymon, OK

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Published

1999-01-01

How to Cite

Collett, S. (1999). Standardized Performance Analysis (SPA): Part 2: What do the financial numbers mean?. The Bovine Practitioner, 33(1), 29–36. https://doi.org/10.21423/bovine-vol33no1p29-36

Issue

Vol. 33, No. 1 (1999 January)

Section

Articles