The most used reproduction method in beef cattle in Brazil is natural breeding, which corresponds to 84% of calves born. Breeders adopt the bull:cow ratio of 1:25, which results in a sub utilization of bulls, making natural breeding antieconomic and underestimating the reproductive ability of competent bulls. The bull:cow ratio is determined by several factors, such as climate and nutrition, but the most determining factor is the fertility of the bull, estimated with more precision through breeding soundness examination of bulls. The aim of this study was to develop a simulation model as an aid to choose the best bull:cow ratio according to the combination of the many factors that determine this ratio. It is a conceptual, empiric, static, and determinist model which, through the processing of the input data, simulates the best BCR. Developed on the Vensim PLE 6.1 software, the model describes variables related to bulls and cows. Two equations were generated to predict the mating potential of males. In the same way, according to the reproductive status of females, equations were generated to predict the cyclicity rate of the cows. The sum of these equations originated the one that determines BCR according to the reproductive status of females. This model might serve as a tool to support decisions as to the best BCR and could be used with several combinations of models´ characteristics.