Keeping a close watch on heifer rearing costs under a particular environment indicates whether it is profitable to rear them or not. The usual cost of raising a heifer from birth to 24 months of age ranges from 9-12 thousand rupees. The management strategy should ensure that costs are below 12 thousand rupees and it should be of 325 to 350 kg. of body weight at first calving at 30 months of age. Care in feeding and management of heifer results into an earlier age at maturity. The following point must be kept in mind: