Scottish farmers face huge challenges turning beef units around to make money without financial handouts, and while there are no quick fixes, management tweaks to produce the best possible grass, silage, cereals, cows and calves, can make a big difference.
While some producers have considered reducing cow numbers to cut costs, this can carry risks if there is no alternative plan put in place to reduce overheads. 
Putting 50 cows down the road does not reduce machinery, depreciation and labour costs as these are still on farm fixed and needed for remaining cattle. 
Many will also have been told to analyse soils, feeds and forages in a bid to cut costs, but this has no relevance to a business if nothing is done with the results.
Instead, SRUC beef specialist Gavin Hill, urged producers to look at their own system to see what will work in a new evolving market.
“Simple measures can make huge differences. It’s not about changing breeds it’s about managing systems and a system that works for you. 
“Over the last decade we have seen a move to or even back to maternal types where milk, fertility and fat cover is priority, which allows the females to be more suited to the environment, while still producing calves that there will be a demand for in the market place,” said Mr Hill.
“People do want to improve their beef systems and we are seeing some farmers increase cow numbers to spread their fixed costs, while also concentrating on the type of cow they breed with to calve down easy and maximise output. 
“Many are looking for the type of cow that can produce easier fleshing types of cattle for rotational grassland systems. Each farm is different so it’s all about matching up what suits your system,” said Mr Hill.
He added that while all beef farmers made money some 15-20 years ago due to the higher levels of financial support, ever declining payments over the past 5-10 years means the average beef farmer lost £38 per cow in 2016, with the bottom third losing a whopping £202. 
Number of calves reared over the past 20 years has nevertheless remained unchanged with the average being 89% compared to the top and bottom third at 94% and 82%, respectively.
Consequently, Mr Hill advised farmers to look at their systems and ask themselves what they can do to improve. 
He said each farmer needs to make sure they have the right breeding for their farm, know where the market is for their progeny and make sure the product is wanted. All that work on farm reducing costs will be neutralised if the end product cannot find a good market.
“Finishers are looking to finish cattle earlier so store cattle producers need to sell their calves at a younger age to supply the market where deadweight limits are further being imposed . 
“To many, grain is cheaper than land, so we are seeing continental cattle which are currently on intensive feeding  systems being sold earlier and lighter showing good returns, while the specific maternal types which are easier fleshing are making more use of grass in good rotational grazing systems. 
“Increasing numbers of farms are working their cattle well on grass systems and can finish them off grass with little if any concentrates. 
“Others still maximise cattle growth at grass during the months of April, May, June and July when it’s nutritional value is high but then finish them on concentrates,” said Mr Hill.
Getting back to basics, analysing soils, if only to correct pH levels to 6-6.5 can boost grass production. 
Analysing farmyard manure and slurry before application can help reduce fertiliser costs too provided the nutrients in the slurry are accounted for before applying fertiliser to make up for any nutrient shortfalls.
Similarly, analysing forages and home-grown cereals before use can reduce the amount of concentrates required, Mr Hill said.