This thesis examines all the elements effecting beef cattle production cost and tries to find out the reduction devices. The writer selected 30 beef cattle raising Farms, 15 from the well-managed farms and 15 from the ,poorly-managed farms, and compared and analyzed their actually managing conditions. Thus, got the following conclusions. 1. To decrease the labor cost and the fixed expences, head size should be rationalized. 2. The cattle price has the most heavy gravity in producing cattle beef per ㎏. Hence, the reduction of the cattle price is important and to do so, the managers should promote the technology in selecting cattle that are cheaper and well-fed. 3. Daily gain weight should be raised by elevated technology and rationalized feeding management. 4. Selling in time when the beef cattle gain weight properly, the poorly-managed farms can get the same level of income as the well-managed farms.