Financial performance measures assist
managers in making strategic plans and tracking
progress in relationship to a farm’s goals.
Kansas Farm Management Association data
were used to compute average financial
performance measures by herd size for beef
cow farms. Farms with over 200 cows derived
a larger percent of their income from beef cow
production, tended to be large r in terms of gross
farm income and total assets, were more
profitable, and had lower debt ratios.
Differences in financial performance among
beef cow farms suggest that comparisons
should be made only with herds that are similar
in size.
