I would say there are some other considerations that should be considered in deciding when you calve your two year old heifers. You should consider the breed, the environment you live in, the feed you have, and the management you can provide. You should consider whether you can calve in cold weather, and if you can separate the heifers from the cows. A two year old that has just calved is probably at the highest stressed time in it's life, and it is the time when you have to provide the most management and the best ration you can. These heifers are still trying to grow, feed a calf and clean themselves up so they can cycle and re-breed again all at the same time.
I would far rather calve my heifers a little later than to chance stressing them more at this stage of their life. In my operation I try to calve most of my heifers at 24 months, but I will often leave some younger late spring heifers open and calve them at 30 months. Allowing these heifers the additional 6 months to grow, oftentimes is the best thing I can do to make a good cow. Calving these heifers at 24 months only results in a late calving cow for much of her life, and it is oftentimes the best for both the cow and yourself to allow her to grow for another 6 months. You end up with a heifer that calves early in the season, and she grows into a much more impressive cow.