Calculate cattle cost of gain, breakeven price, and feeder purchase value from weights, gain, costs, interest, and target profit per head.

Cost of Gain Calculator

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Cost of Gain
Breakeven Profit
Feeder Value Table
Weights and performance
Cost inputs
Purchase and sale assumptions
Cost assumptions
Feeder purchase breakeven

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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