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One of the competitiveness of cattle breeding business is determined by the cost of cattle produced. In the life cycle of cattle, one of the determining factors in breeding business resulting from artificial insemination (IB) is the age of calf that is from the mother to pregnant calf aged 6 months. Determination of the cost of production (HPP) for calf cattle for the peoples livestock business in general has not been done. Farmers consider the calculation of the cost of calf production is not yet important because cattle products sold in general are only mature animals such as going to brood stock or males and fattened males. Sales of calves are very rare or even if they are sold together with their mothers. In fact, livestock competitiveness is determined by the success in maintenance from pregnancy until the animal is mature. Therefore, it is important to calculate the basic cost of calf production to improve the competitiveness of the peoples cattle breeding business and at the same time increase the income of farmers. This study aims to determine the magnitude of the Production Price (HPP) of Calf Cattle produced by Artificial Insemination (IB) of Bali Cattle Business in Peoples Livestock. This research was conducted in May - June 2019 in Lempang Village, Tanete Riaja District, Barru Regency with a population of 75 breeders. The sampling technique was conducted purposively by researchers based on the criteria of farmers who have calves to produce a sample of 20 calf cattle breeders from artificial insemination (IB).Data analysis in determining the cost of goods manufactured (HPP) based on using the full costing method. The results showed the calculation of the cost of calf production using the full costing method of Rp. 6,750,000