Phase three of the BETTER farm beef programme has been christened the BETTER farm beef challenge and this time around we are delving deeper into farms. Where the buck before stopped with technical efficiency and gross margin, now we are looking at the viability of each business, trying to bridge holes in cashflow and attempting to measure and reduce the necessary labour input. There are 27 new farmers, with representatives in every county apart from Dublin. As well as setting targets around margins, cashflow and labour, our participants have been set challenges. This aspect of BETTER farm was introduced to afford the reader or viewer a more concise package and easily follow progress in areas of interest to themselves.