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B Machinery:
C Hand tools:
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑣𝑎𝑙𝑢𝑒
Junk value = × 10
𝟏𝟎𝟎
Sr.
Crops Plot Area (ha) Depreciation (Rs.)
No.
Table No:3.13 - Shows the information about fixed capital of host farmer.
Which includes purchased value of implements, Machinery and hand
tools .their total value is Rs.3,87,000.
Interest on Fixed Capital
= 38,700
Crop wise interest on fixed capital = Interest on fixed capital × Plot area
Crop wise interest on fixed capital = Total incidential charges × Plot are
Gross Cropped Area
Table No:3.15 -Gives information about crop wise Incidental charges. Total incidental charges are Rs.
Land Revenue:
Table No:3.16 -Gives information about crop wise Land revenue . Total Land revenue are
Table No:3.17 -Reveals the information of irrigation system. Which shows source of irrigation .and
also include the year of Purchase, useful life, purchase value, junk value, depreciation and present
1,50,000
Interest on irrigation structure = ------------------- × 10
100
Irrigation Charges
Table No:3.18 – Reveals the information about the total irrigation hours is 424
hrs. Which is divided into 5 crops
= Rs. 66.21
Table No:3.20 - Observe the Crop wise overhead cost .Shows the information about Crop wise
depreciation, incidental charges, interest on fixed capital, land revenue and crop wise irrigation
charges.
Table no.-3.21 Household Assets:
1 Two-Wheeler 1 80,000
3 Television 1 20,000
4 Refrigerator 1 15,000
Table no.-3.21- Indicates all the household assets of the host farmer. He having 2 two-
1 Crops 6,50,000
2 Livestock 70,000
Total 7,20,000
Table No: 3.22-Shows the information about the Annual gross income of the Farmer which is
about Rs.7,20,000. He earns Rs.6,50,000 from crops and Rs.70000 from livestock.
9. Incidental Charges
a) Male Days
b)Female Days
3. i) Hired Hour
Machinery Used
6. Fertilizers Kg.
Straight Kg.
Mixed Kg.
Complex Kg.
Water-soluble Kg.
Micronutrient Kg.
7. Insecticides Lit.
Pesticides Lit.
Fungicide Lit.
Weedicide
Hormonal spray Lit.
Other Lit.
8. Irrigation Rs.
Charges
9. Incidental
Charges
10. Total Working Rs.
Capital (Total of
1to9)
11. Interest on
Working Capital Rs.
@ prevailing
bank rate for
full Crop Period
12. Total Operational
Cost(10+11)
13. Land Revenue & Rs.
Other cesses
14. Depreciation on Rs.
Implements,
Machinery &
Building
15. Rental Value of
land 1/6th of
gross Return
16. Interest on Fixed
Capital
17. Total Fixed Cost
18. Total Cost
(12+17)
COST CONCEPT
Total Operational
19. Cost
20. Land Revenue &
Other
cesses
21. Depreciation on
Implements &
Machinery
22. Cost A
1(19+20+21)
23. Rent Paid for
Leased in Land
24. Cost A 2 (22+23)
Interest on Fixed
Capital Excluding
25.
land(10% on
Fixed Investment)
26. Rental Value of
Owned land
(1/6th of gross
Return)
27. Amortization
Value in Case of
Fruit Crops
28. Cost B1
(22+25+26+27)
29. Rental Value of
Owned land-
Land Revenue &
Other cesses (26-
20)
30. Cost B2
(28+29+23)
31. Imputed Value of
Family
Labour.
32. Supervision
Charges (10% of
Cost A)
33. Cost C1
(28+31+32)
34. Cost
C2(30+31+32)
Yield