The cattle have settled well into their winter accommodation and there only a few stragglers left to calf. The early autumn-calving cows appear to have gone back in calf with relatively few repeats and over the next two to three weeks I hope to serve the remaining later calving cows.

A tighter calving pattern is one area that needs attention on this farm and once I get the required number of cows and heifers in calf for next year I will look at my options for the stragglers.

Calves have received their first pneumonia vaccination shot and will get a vaccination for IBR next week. Cows have been treated for lice and, based on dung sample results, will not need any further treatments.

Earlier in the winter, I treated younger cows and any cow that I felt was a bit low on body condition with an oral drench for liver fluke, which seems to have been successful.

After the final sale of cattle in December, I find it a good time to sit down and put some order on the accounts for the year. This also gives me the chance to put in place a plan for 2016 and identify any potential problems for the year ahead.

What are my potential sales for next year? What are costs likely to be and how can I improve the overall profit on the farm in the year ahead?

With all predictions pointing towards a tough year for cattle prices, I have built this into my budget and completed a cashflow plan for the year ahead.

Other areas that all farmers can review include areas such as feed costs, fertiliser costs, silage costs and veterinary and medicine costs.

An overall herd health plan should be incorporated into this review. Identifying herd health issues that added costs to the farm during the year and how these can be resolved or prevented next year, will not only reduce costs on the farm but also improve animal performance, which will lead to increased sales value.

My own targets for 2016 include a tighter calving pattern, increased animal performance, an increased stocking rate and higher output per hectare. If 2016 turns out as tough as predicted for beef farmers, then hitting these targets will lessen the impact of a lower than expected or required beef price.