Personally I think that if you wish to try and help improve your breed then it does cost a lot of money. The more ambitious you are (i.e. wanting to improve the quality of animals within your kennels, the animals within your country, the animals within different countries, the animals within all countries) the more it will cost you.
As a beginner if I was to breed I would be looking at improving the animals that I have first of all.
First of all I would have to do a lot of research to find the best puppy that I could (I could say the best bitch, but then I could be talking silly figures. For example it may surprise some people to know this, but I was speaking to someone the other week and they said that GSDS that have been given a VA grade in the seiger show can command prices of £40 - £80,000. He said that other GSDS have been known to go for a lot more, and he quoted one bitch that sold over 10 years ago for a 1/4 of a million pounds). On average I think a quote of £1500 - £3000 is about average for a puppy of show potential.
I would do this by visiting shows, doing my research on the net, and buying my breed books so that I can research pedigrees (these cost approximately £15 - £35 each, and I would say that if you had the first 15 years worth it would give you a good idea of existing lines), and books written about my breed (two of the most recommended that I know cost £150 + each)
Then I would book a puppy, probably visit it a couple of times
Then I will have the usual KC transfer fee, vaccination, worm / flee products, socialisation, ring craft / training classes to attend / feeding on a premium food / crate for inside, maybe a kennel for summer months, usual things that are used to spoil a dog = treats / comfy bed / fancy collars and leads, etc.
I would also insure my pup (costs me £15 now, but I used to pay £25 + with the KC)
Then I would want to start show my pup. This would not only help me to get more experienced people's opinions on her failings and good points, but it will show me what nice lines are out there for when I would decide to breed. It would also teach me a lot for when I do have something that has a lot to offer the breed. As a newbie I would be doing this for fun, and as a learning curve. But if I was an established breeder I would want to be showing other breeders what my lines were in a hope that my dogs were displaying some conformational advantage which other breeders could use in an attempt to improve their own dogs (and thus the overall breed will improve slightly). I could also further distinguish my lines by trying to obtain the following awards JW, CH, SHCM, INT CH. CH of ... insert country ...., and if it was a working breed the working trials qualifications, WT CH, FT CH (does this stand for field trial

), SCH etc. All of these would need me to go to training clubs unique to them, and shows to compete for the award = more petrol and entry costs, etc.
I would say on average we have 25 CH shows (a couple of classes plus a catalogue can sot about £31 per show x 25 shows and this equals £775) about 150 miles + from my house (300 miles x 25 x £20 per 100 miles costs £1500, plus at least 1 set of tires = £240, plus the usual £100 repairs to my car due to high mileage, plus the dog crates I need for the back, plus the more dogs I have the more likely I need to buy a van just for showing costs maybe up to £8,000), and I would want to go to at least 9 open shows probably up to 100 miles from my house (costs £360 for petrol and then at a couple of classes + a catalogue about £81).
Then I would want to health check my girl. Hips and elbows cost about £300 - £400, eyes ????, haemophilia ????, a test for furoncoloneis (sp?) ????? , , etc.
If my pup failed to pass her tests I would then keep her as a pet, and start again with the above costs.
So far:
Cost of pup: £3000
KC transfer: £12
Visit pup twice and pick it up from over 300 miles away = £360
Crate: £70
Kennel: £400
Bowls / lead & collar at 2 different sizes: £70
Nice bed: £40
Vet bed: £20
Toys: £60
Vaccination: £30 x 2 years = £60
Microchip: £25
Flees: £50 x 2 years = £100
Worming: £16 x 2 years = £32
Food: £400 x 2 years = £800
Insurance: £180 x 2 years = £360
Socialisation trips into town on trains and stuff: £30
Club membership x 4 clubs (and yes I do go to 4) = £80 x 2 years = £160
Weekly club membership entry fees = (£3 x 52) + £1 x 12 = £168 x 2 years = £336
Petrol to clubs = (30 miles x 52) + (10 miles x 12) = £336 x 2 years = £672
2 Breed books & 2 confirmation books: £350
Breed books: £300
Videos on confirmation of my breed and judging it and KC DVD: £115
Petrol to CH shows for 1 year: £1500
Entry to CH shows for 1 year: £775
Petrol to open shows for 1 year: £360
Entry to open shows for 1 year: £81
4 tires: £240
Dog cages for car: £900
Car repairs due to high mileage: £100
(I won't include the £8000 I want for my van I need especially for my dogs:rolleyes:)
Membership to Champdogs: £29.95 ;-)
KC affix: £75
KC gazette (needed for show dates): £17 (?)
Hip scoring & elbow scoring & eye test: £350
DNA test: £60???
If I was an established breeder I would also by law need a licence and to pay a vet to check my premises (I have been told this is after having had 7 litters .... well what I mean is I know someone who has had about this amount of litters over a few years and they were asked to get one ... so please do not quote me on that

)
But as you said some of these costs I would incur for keeping a pet, and some I only have to pay once. However I would
be showing my dog still if I thought that she warranted CC's or more CC's and even with 6 months for getting over pregnancy half of my showing costs is still £1528 every year!
So now for my breeding costs that I would have to
pay every time:
Premate test, since a lot of stud dog owners are now wanting them: £70 + (4 x £30 repeat tests) = £190
Antibiotics before & after mating & vet consolation fee = £30 + £21 x 2 = £102
Hepatitis jab: £80
Stud fee: £500 - £1000 +
(Lots of people go abroad with their dogs in certain breeds: Pet passport £300?, flight £200?, airport parking ???, petrol to airport ????, pet carrier ???, car hire ????, petrol in other country ???, hotel £150 ?, vet to see bitch before re-entering country and flee and tick stuff £40?)
But if I wanted a UK dog I would go on at least 2 x 600 mile round trips = £240
Scan at 4 weeks to see if pregnant: £28
(X-ray in some breeds later on: £80 + Planned c-section in some breeds later on = £900)
Increased food + ordered pup food at approx. 7 bags + 1 bag to give puppy owners a weeks supply when the food costs me about £45 per 15 kilos. I did feed natural meat at one point, but new house had a fully fitted kitchen and I never got round to installing electric in our garage

. Nutrition can affect how a puppy develops and thus I would never squander on this. The food I picked produced the best results in my dogs. = £360 (this does not include the usual food that I would feed my girl if she was not pregnant!)
Whelping box would be built new every time for hygiene reasons: £40 for materials (not including the fact that I don't own things like drills, and the only reason I would want such stuff is to produce a puppy box, but I won't include this price)
Vet bed for crate: £30 (this would be £80+ if I used pet shop prices, and I know because I bought some silly squares of it for my last puppy a few times lol)
Puppy toys to stimulate pups (replaced each time for hygiene reasons): £30
Vet check for mother and pups when born, and vets usually charge a consultation fee twice: £42
(may do this again when pups are older = several vet fees = approx. £80)
Antibiotic shot for mother: £25
Puppy milk and new bottles for any weakling babies: £20
(won't include weighing scales, and whelping books:rolleyes:)
Flee cover for pups: £50
(some owners give 6 months flee cover and this would cost an additional £50)
Worming liquid: £30
Goats milk, ready break, honey for babies for 1 week: £13
Register pups x 6 pups: £62
KC pup register: £20
Magazine advert: £30
(Won't include internet subscription, even though I only ever use it for dog things, and without it I could never advertise :-) )
Tattoo pups, as it ensures that owner never looses pups and if they do dump them in a shelter they should hopefully always come back to the breeder: £67
(Some people may Microchip pups: £150)
(some people may give first vaccination, but this is a personal preference thing, a guess is that vets would still charge the normal £30 per pup = £180 + the petrol to get to the vets lol)
Puppy book for each pup, as it helps owners know how to look after babies: £30
Kong for each pup @ 5 & toy @ 3 & stain and puppy remover or puppy pads @ 5, as this helps you know that puppies have things that will help them and their owners as they settle in and grow up = £78
Socialising pups: £70
(Heating on during the night, and sometimes a supervised fan on during the day) = ?????

(1 week missed pay for both you and your partner, as young pups may need 2 hour feeds and this can be too hard to do on your own: for people who work normal maybe £200 for 1 person, or someone with their own business maybe £500 +)
Extra phone calls: £15
All of the above includes a perfect scenario where everything goes right, and
none of the pups die. It also does not include the fact that some owners want you to keep their pups a couple of weeks longer due to holidays, things going wrong with potential owners and them no longer being able to keep a pup (and thus you having to feed and vaccinate it and socialise it and worm it until another owner comes along etc.), potential owners deciding that a pup is a lot harder work than they remembered and thus you getting a 20 week old pup back that has not been socialised enough so that you have to keep it and train it or only let it go to a very experienced home, etc.
Using a UK stud at £500, no c-section / x-ray, and no microchips + only 1 person loosing £200 for 1 weeks worth of pay my costs would be:
£2511.95
If I didn't have to have a premate test they would be:
£2321.95
The above did not take into consideration if the bitch did not catch, and thus a repeat mating,
or the bitches normal living costs for that year.
In a small breed my food costs may go down, but I would probably need a planned c-section for a toy and thus gaining an extra £80 + from food to loose an extra £900 + x-ray doesn't really look that good. ;-)
6 pups x £500 each = £3000
But as I would more than likely be keeping one pup it would actually be:
5 pups x £500 each = £2500
With the premate test I would just about break even. Without it I would have an extra £178.05 to put towards the normal costs of looking after my bitch.
If I was lucky and had more pups I would use this money to go towards the costs that I mentioned above about keeping and showing a puppy. :rolleyes:
None of the above includes all of the time and hard work that I would have to do, or the 100's of hours of research (knowing my standard and lines inside out).
Personally I try and not think about how much I spend on my dogs. I already know it is a stupid amount of money! I always say to people who meet me before I got dogs I would think nothing of spending a couple of grand on the latest new gadget that caught my eye, but since having my babies despite a huge increase in my partners wage we just never seem to have that sort of money lying around. Why? Because it is either being spent on the dogs, being saved up for a foreseen dog cost, or a bit is being kept by just in case I see something that catches my eye so much that I just have to try and own another bit of magic. :-)
I am sure that all of the above costs could be lowered. I mean if you were not looking to improve your breed, didn't want to pay all the vets and feeding costs to prevent your puppies development from being affected, didn't care about what the behaviour or health of your puppies will be, and just wanted to forget any produced puppies then I am sure that the below figures would be more accurate. However I think that you would have to view your bitch and puppies as nothing other than pound notes:

Stud fee: 1 pup back or a free stud dog that you have been given = £10 x 12 months of feeding costs = £120
Cheap food: £60
Board up to corner off washing room, and a couple of old blankets: £10
KC register pups: £72
Sell pups at 5 weeks of age for £350 each: £2100
Profit = £1838
Repeat mating aspc:
Overall profit in 1 year: £3676
Mated bitch at 6 months of age and sold them unregistered, as soon as bitch is 1 have 2 litters a year, and then sell bitch at 4 years of age, or keep having unregistered litters until she dies.
However I will leave it to others to state what is thought of breeders like this :'-( :-(

... although I will just add that in a country that is becoming more sue happy you would be running a risk ;-)