Aim: The aims of the study were to investigate percentage distribution of cost components and to determine profitability ratios and partial productivities in cattle fattening enterprises (CFE) which were selected according to their sizes from Ankara province, Turkey.

Materials and Methods: Financial and technical data for the year of 2010 were gathered through a questionnaire completed by a total of 38 CFE selected using the randomly stratified sampling method.

Results: Fattening period, daily live–weight gain, feed consumption in terms of dry substances for 1 kg live–weight gain, and capacity utilization rate (CUR) in all CFE were calculated to be 208 days, 1049 g/head, 9.35 kg, and 65%, respectively. The share of fattening material costs, feed costs, labor costs, veterinary health expenditures, marketing expenses, depreciation costs, maintenance–repair expenditures, and other expenditures within the total costs were found to be 62.87%, 23.53%, 4.58%, 1.80%, 1.39%, 1.09%, 0.83%, and 3.91%, respectively. There were significant differences among the CFE in respect of CUR (P<0.01), labor costs (P<0.05) and marketing expenses (P<0.05) according to their size. Average financial profitability, economic profitability, profitability factor, partial labor productivity and partial feed productivity in all CFE were calculated to be 15.30%, 14.41%, 11.88%, 31.24 kg/day carcass and 0.109 kg carcass, respectively.

Conclusions: Feed consumption in terms of dry substances for 1 kg live–weight gain should be reduced and CUR must be increased to increase the profitability, especially in small scale CFE in Ankara.