From here, determine how many females were intended to be bred. Using this adjusted figure, we can then determine percentages such as pregnancy, calving and weaning, pounds produced per female, and pounds produced per acre. These figures help identify production problems such as the point where production has been lost. Low pregnancy percentage can point to possible fertility problems. A high calving with a low weaning percentage can point out possible predator problems.
Financial records are probably the least kept and the least studied of all records.
The first priority of most ranches regarding financial records is income taxes. A complete set of financial statements, including a balance sheet and income statement would have to be used to provide this information. The accountant and the ranch manager must be communicating. If the accountant is not located on the ranch, as with many ranches, financial summaries, including income statements, balance sheets, and depreciation schedules need to be completed and sent to the ranch in a timely fashion. Likewise, the ranch manager should review each of these and notify the accountant of any changes or errors.