Example of Cost and Return Analysis of Sugarcane Production:

Item Quantity Amount

I. Labor
A. Land Preparation
Plowing (1x) Tractor 1,500.00
Harrowing (2x) 2 MAD 500.00

B. Planting and care

of crops
Planting Seed
Fertilizing 200 cuttings 450.00
Complete Fert. 5 MD at P130.00 650.00
14-14-14 6 Bags at P 2,700.00
Urea Fert. 46-0-0 400.00/bag 1,400.00
Insect Control 4 Bags at P 350/bag 240.00
(chemical) 2 MAD
Furadan 3G 430.00
Azodrim 202 R 1 bag 193.00
Weed Control 257 liters 240.00
Afrazine 2 MAD 307.00
Cultivation 1.5 kg. 500.00
Hilling Up 2 MAD 500.00
2 MAD

C. Harvesting 6 MD 1,500.00
Threshing 750.00
Drying 2 MD 500.00
Bagging/Freight 1 MD 297.00
II. Fixed Cost
Land Rental 2,000.00
Total Cost of Production P 15,157.00

Gross Income - 46,200.00

Less Expenses - 15,157.00

Net Income - P 31,043.00

Return of Investment P 31,043.00 X 100

P 15,157.00

= 204.80%

Formula used in computing the Return of Investment:

ROI = Net income X 100

Total Expenses