title: SPA: marketing and financial performance measures for the cow-calf enterprise.
abstract: The Standardized Performance Analysis (SPA) process can be an important business analysis activity. This article outlines the important considerations in terms of the process, necessary data, and interpretations and limitations of SPA measures of performance. A case ranch example is used to illustrate the SPA process.
authors.affiliation: Department of Agricultural and Resource Economics, College of Agricultural Science, Colorado State University, Fort Collins, USA.
authors.forename: P H
authors.initials: PH
authors.lastname: Gutierrez
mesh_terms: D000066:Accounting / Q000706:statistics & numerical data; D000383:Agriculture / Q000191:economics* / Q000458:organization & administration / Q000706:statistics & numerical data; D000822:Animal Husbandry / Q000191:economics* / Q000592:standards*; D000818:Animals; D002417:Cattle / Q000254:growth & development; D005260:Female; D005376:Financial Management / Q000592:standards* / Q000706:statistics & numerical data; D005568:Forms and Records Control; D007182:Income / Q000706:statistics & numerical data; D008297:Male; D011786:Quality Control; D012015:Reference Standards; D012984:Software; D014481:United States