Enter any three values into the calculator to determine the missing variable. In this calculator, “Final Cost” means the final accumulated (total) cost basis of the animal (initial cost + all gain-related costs such as feed, yardage, health, interest, etc.). If you want to include the animal’s sale price and compute profit or a breakeven, use the Profit / Breakeven tab.

Cattle Cost of Gain Calculator

Estimate cost of gain, breakeven sale price, and profit per head. Use the second tab to compare value of gain versus cost of gain.

Enter a simple feeding scenario. This tab calculates total gain cost, cost of gain, breakeven sale price, and projected profit or loss.

Light Gain Example
Feedlot Example
Clear Example

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Cost Of Gain Formula

The following formula is used to calculate the cost of gain (cost per unit of weight gained). In this form, FC should be interpreted as the animal’s final accumulated (total) cost basis after feeding and other gain-related expenses (not the sale price). This makes (FC − IC) equal to the total gain-related cost over the period.

COG = (FC - IC) / WG

Variables:

  • COG is the cost of gain (e.g., $/lb or $/kg)
  • FC is the final accumulated cost basis of the animal ($)
  • IC is the initial cost basis of the animal ($)
  • WG is the weight gain of the animal (lb or kg)

To calculate the cost of gain, subtract the initial cost basis from the final accumulated cost basis (this difference represents the total gain-related costs). Then, divide the result by the animal’s weight gain. The result is the cost of gain per pound (or per kilogram if using kilograms consistently).

What is a Cost Of Gain?

Cost of Gain (COG) is a financial metric used in the livestock industry (commonly cattle) to measure the incremental cost incurred to increase an animal’s weight. It is typically calculated as (feed + yardage + health + interest + other gain-related costs) ÷ pounds (or kilograms) gained. COG measures the cost of adding weight, not the animal’s market price change.

How to Calculate Cost Of Gain?

The following steps outline how to calculate the Cost of Gain.

  1. First, determine the final accumulated cost basis of the animal ($) (initial cost + gain-related expenses).
  2. Next, determine the initial cost basis of the animal ($).
  3. Next, determine the weight gain of the animal (lb or kg).
  4. Next, gather the formula from above = COG = (FC - IC) / WG.
  5. Finally, calculate the Cost of Gain.
  6. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

final accumulated cost basis of the animal ($) = 150

initial cost basis of the animal ($) = 100

weight gain of the animal (lb) = 50

COG = (150 − 100) / 50 = 1.00 $/lb