Production cost and profit margin of Banana and Mushroom

2076

Provincial GovernmentProvince No. 5

Ministry of Land Management, Agriculture and Cooperatives

Directorate of Agricultural DevelopmentRupandehi, Nepal

ForewordThe study on Average Production cost and Profit Margin of Agricultural Crops is very important for various stakeholders. The overall scenario of cost of production and its associated profit margin is important particularly from stand point of policy makers, researchers, businessmen and individual farmers. Comparison of such statistics become important especially for a commercially driven type of agribusiness. Due to lack of such information on cost of production and profit margin in most of case farmers are not being able to calculate profit or loss associated with agri-business. As well as this will help farmers in deciding to use various combination of inputs or production technology to be adopted for cost minimization and increases competiveness in the market.

The time now is to think on how to keep agricultural crop production in a sustainable, profitable and prestigious manner with the thrust to give an effort to uplift the farming occupation, give striking profit margins in them over a period of time. We hope that the present study would serve as a reference for various stakeholder working for the development of agriculture in addressing the issues as per the needs of the people who are serving the nation in various capacities.

I would like to thanks Bhimnath Sharma, Senior Agri-economist, Buddhiraj Ghimire, Senior Agri-economist and Yubraj Dhakal, Agri-economist and all staff and farmers involved in preparation of questionnaire, field survey, data entry analysis and printing to this book. I sincerely hope that the present study would be utilized as per the need and also hope to welcome useful and constructive comments and suggestions from the users for the improvements of data delivery system in the coming days.

Yam Narayan Devkota

Chief

Average production cost and profit margin of Banana and Mushroom 1Introduction 1Banana 2Mushroom 2Rationale 3Objective 3Methodology 3Definition and concepts 3Cost of Production 4a) Total Cost 4b) Cost per Quintal 4Total Variable Cost 45.3.1 Human Labor 45.3.2 Bullock Labor 55.3.3 Manures and Fertilizers 55.3.4 Irrigation 55.3.5 Variety 55.3.6 Other Material Inputs 65.3.7 Management Cost 65.3.8 Land Lease 65.3.9 Interest on Working Capital 65.4. Fixed Cost 75.4.1 Land Tax 75.4.2 Other Tax 71.1.3 Depreciation 75.4.4 Repairs and Maintenance 75.5 Gross Income 85.6 Output Input Ratio 85.7 Gross Profit at Farm Gate 85.8 Net Profit 85.9 Benefit Cost Ratio 85.10 Value at Market 8Major finding of the study 8Summary 9Recommendations 10Limitation of the study 10Appendices 12Questionnaire 15

Contents

1

Average production cost and profit margin of Banana and Mushroom

Introduction

Agriculture is the source of food and fiber and is the source of raw material for agricultural based industry and is the back bone of economic development. The agriculture sector and its overall development is directly linked with the objectives of meeting basic needs of the people. Increasing farm production and farmers' income depend on how the farmers plan and manage their farms. Farmers usually perform production planning and management in their own judgment as perindividual's capacity & family needs. However, they surely can maximize their farm income by adopting profitable enterprise. Management of resources for maximizing thereturns and minimizing costs as well as improving the overall efficiency of farmers is the major concern of all the institutions involved in uplifting agricultural livelihood.

Information on cost production is fundamentally helpful to all the policy makers; agricultural scientist, researchers and farmers communities including the farm labor. The cost of production is an aggregate of fixed and variable costs incurred in crop production. There exists substantial gap in our knowledge concerning critical aspects of farmers' decision-makers regarding profitability.

The management capabilities of farmers get improved once they come to realize some facts through available information or documents. The data on cost of production can help farmers in their decision making process during the selection of farm business. Farmers get knowledge of profitability in growing different crops suited to different agro climatic conditions by comparing the cost of production as well as other farming activities by adopting principle of least cost combination, economics of scale and other principle.

The substantial gap exists in our knowledge concerning critical aspects of farmers' decision-making regarding profitability. The recorded data

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sets help in recommending the farmers what to grow, how much to plant, which varieties yield higher and sub sequent selection of crop types or varieties; growing conditions, level of inputs to be used etc. Farmers get knowledge or confirmation of profitability of growing different crops suited to their agro-climatic area. Data on the cost of cultivation playimportant role in the decision making by the planners and policy makers thereby results in the well-being of the farmers of even for the purpose of knowledge to agriculture development workers as well as setting up of good governance.The present report aims to fulfill the above kind of requirement for Banana and Mushroom crops. Brief scenario of cultivation status of Banana and Mushroom in Nepal is given below.

Banana

Banana is rich in minerals and vitamin. Bananas are one of the most widely consumed fruits in the world for good reason. Eating them could help lower blood pressure and reduce the risks of cancer and asthma. Banana is grown in 107 countries and is 4th most economically importance crop is world. Countries with largest production in world include India, China, Philippines and Brazil respectively. In Nepal Banana is grown in 18,014 hectare of land with productive orchard of 15,765 hectare and total production of 2,54,403 metric ton production in year 2074/75. (Statistical information of Nepalese Agriculture).

Mushroom

Mushrooms are a super food, and one of the most health-promoting foods on the planet. An estimated 50% of edible mushrooms are considered functional foods, meaning that they have a potentially positive effect on health beyond basic nutrition. Mushroom cultivation in a commercial way is new practice in Nepal and trace back decade. Mushroom production in Nepal was 1545000 metric ton in year 2073/74. (Source: Ministry of Agriculture and Livestock Development 2075).

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Rationale

The present study represents the crop production level and input use in the selected commodity is particular district. The yield and input use level, here noted, may appear to differ compared national statistics (national average production). Nevertheless, it is hoped that it would be helpful to assess the status of various efficiency indicators and provide basis to judge appropriate resource allocations by farmers so that the effective costs can be reduced to some extent if possible there by maximizing net return. In addition this report will also assist toward formulation of appropriate policy like minimum support price and subsidy.

Objective

The objective of this report is to provide information on production costs and returns of selected crops (Banana and Mushroom) under Rupendehi district.

The specific objectives are

To estimate cost of production of crops.

To provide data on the cost and return of crops by production condition.

To estimate marketing margins of crop.

Methodology

The report has been compiled by conducting field surveys for primary data collection of major crops growing areas of various districts through structured questionnaire and administering the farmers on recall basis. 35 farmers were interviewed for each commodity in Rupandehi and Nawalparasi district. Data obtained from individual farmers were averaged. A well-structured open ended questionnaire wasdesigned and survey was conducted by the staff. The collected questionnaires were processed using MS Excel program.

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Definition and concepts

Followings are the definitions and concepts used in the study.

Cost of Production

Cost of production is reported in two forms viz. (a) Total Cost per hectare and(b) Cost per quintal.

a) Total Cost

This is the summation of all costs, both in cash and kind including household labor incurred during the production process.

b) Cost per Quintal

Cost per quintal is computed on the basis of "total cost" minus "value of by-product" divided by "volume of main product in quintals" using the following formula.

Cost per Quintal= ×100

Total Variable Cost

Total variable costs are the costs at market price level and incurred both incash or kind on items such as human labor, bullock labor, seed, manures, fertilizers,plant protection aids, staking or other costs like transportation charges including cost of family labor contribution. The interest onvariable costs has been calculated at 18 percent per annum and has been accounted asper the number of the months that crops withstand. Similarly the management and theland rent have also been incorporated with the total variable costs. Level of these costs varies depending on production locations, technologies and scale ofproduction.

5.3.1 Human Labor

Human labor is one of the important components of cost involved in cost of cropproduction. It is measured in terms of adult man-day (eight working hours) in the field.

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A. Own Family Labor

It implies the labor contribution on farm by own family members. It is the mainsource of farm labor in case of small and medium sized farms. For estimating such costs,family labor has been valued as paid type of labor. Labor taken on exchange basis is alsoincluded in family labor.

B. Hired Labor

Hired labor is the non-family labor employed for farm work as payment onwages in cash, kind or both.

5.3.2 Bullock Labor

Bullock labor inputs are measured in terms of bullock a day, which means useof a pair of bullock for eight hours. Bullock services costs have been calculated at thecurrent district market rate per pair of bullock per day. The cost incurred for ploughmanis separately included in the human labor including normal breakfast.

5.3.3 Manures and Fertilizers

Manures and fertilizers are measured in physical as well as value terms. And value is assigned for cattle/Farm Yard Manure as this require substantial amount oflabor is involved in preparation of manure, a minimum cost is assigned. While takingan account of the fertilizers, urea, di-ammonium phosphate (DAP) and murate of potash(potash) are commonly available in the market and applied in the farms.

5.3.4 Irrigation

Irrigation charge or cost incurred while hiring pump-set has been taken as actualamount paid. The labor involvement in irrigating field is accounted in human labor.

5.3.5 Variety

Purchased seeds have been charged at market price. Utilization of own farmproduced seeds has been evaluated at the local price during the sowing season.

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5.3.6 Other Material Inputs

Material inputs such as pesticides, insecticides etc. have been taken at actualprice paid have been evaluated accordingly.

5.3.7 Management Cost

Management cost is incurred by the farmer as its one of the factor of productionsystem and it differs with spatial and temporal. Thus it has been calculated as per thepractice being reported by the farmers for the seasonal crops however for the annualcrops calculated annually.

5.3.8 Land Lease

Land is one of the prime factors of production and leasing or acquiring the landon rent for the agriculture land is in practice in major parts of the country and it differsspatial and temporal. However the leasing is done for at least 5 years to 10 years going upto 20 years. The cost incurred by the producer farmers to get the land for the productionhad been reported as per the vogue thus it has been calculated as per the practice beingreported by the farmers for the seasonal crops however for the annual crops calculatedannually that has been reported below as stated in management cost.

Terai: Rs 30000 per Hectare @ NPR 1000/year/Kattha

5.3.9 Interest on Working Capital

Interest on the working capital, charged as cash expenses incurred are calculated as 18 percent per annum and thus calculated for a particular crop for the months itcovers the arable land and it is incurred in the conditions such as:

a. Hired human and bullock labor

b. Hired tractor and pump-set

c. Other taxes

d. Expenses incurred on material inputs such as seeds, chemicals, fertilizers,manures, insecticides and pesticides.

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5.4. Fixed Cost

Fixed costs are those that do not vary with size of enterprise and have limitedbearing upon decisions to increase or decrease production. It includes land revenue,water tax, maintenance and depreciation tools and implements.

5.4.1 Land Tax

Theland tax has been taken as actual tax paid by the farmers.

5.4.2 Other Tax

It includes water tax, local tax and other governmental taxes if any levied in somespecial areas for specific unique purpose.

1.1.3 Depreciation

Depreciation cost is calculated on the basis of purchase value and serviceable lifeof an asset. The serviceable life of an asset is ascertained from farmer's experience. Theformula for calculating annual depreciation cost is as follows:

Depreciation Cost = (Purchase value – Scrap value)/ Serviceable lifetime of thefarm asset.

For those small agricultural tools and implements, which last around a yearscrap, value is not taken into account since they are negligible.

Farm families have agricultural tools and these are used virtually for all most allcrops. Depreciation charge for each crop is calculated by the following formulae:

Depreciation cost/Crop = (Area under a crop X Annual depreciation cost)/ Totalcropped area

5.4.4 Repairs and Maintenance

Farmers in rural areas pay a fixed amount of their main produce to local blacksmithswho provide regular services of repair and maintaining services of agricultural toolsand implements. An annual repairing and maintenance cost is calculated by using thefollowing formula.

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Repair and maintenance The payments made by the farmer for the repair and maintenance all the yearround are proportioned as per the crop duration and the area of cultivation.

5.5 Gross IncomeIt is the value of the total crop produce (output) including main and by-productevaluated at farm gate price.

5.6 Output Input Ratio

This is the ratio of the value of output including by-product and the total cost ofproduction on per hectare basis.

5.7 Gross Profit at Farm Gate

It is the difference between the gross incomes to the total cost considering theproduct price at farm gate.

5.8 Net ProfitIt is the value of the product in the market deducing the marketing and total costwith the value of by product if available as per the kind of the commodity.

5.9 Benefit Cost RatioThis is the ratio of value of output including by product & total cost of productionon farm gate price.

B/C Ratio = Gross income/Total Cost

5.10 Value at MarketIt is the price of the total marketed volume at the respective near most marketwhere farmers sell their product at wholesale price.

Major finding of the study

Study on cost of production and profit margin of Banana and Mushroom crop has provided information of costs, income, profit margin and benefit cost ration of selected crops. Detail on cost and profit margin of selected crop has been given as follows.

The brief summary of economic aspect of production of Banana and Mushroom has been given as follows. See annexes for further details.

9

Table 1 Yield, return, cost and net profit of Banana

Com-modity

Yield Total Cost

Value of Main Product Gross income Costs

Net Profits Benefit cost ratio

Farm gate Market Farm gate Market

Kg/ha NPR/ha NPR/ha NPR/ha NPR/ha NPR/Qtl NPR/ha NPR/ha

Banana 20500 338700 471500 615000 481500 1603 142800 266300 1.42

For growing Banana in One hectare of land total cost incurred is NPR 338700 which produce bunch of 20500 kg which fetches gross income of NPR 481500. If they are sold at farm gate then net profit is NPR 142800 and if marketing is done by self then net profit is NPR 266300. And has benefit cost ratio of 1.42.

Table 2 Yield, return, cost and net profit of Mushroom (*Per 350 ball of Mushroom of one lot)

Commodity Yield Total Cost

Value of Main Product Gross income

Costs Net Profits Benefit cost ratio

Farm gate Market Farm gate MarketKg/* NPR/* NPR/* NPR/* NPR/* NPR/Qtl NPR/* NPR/*

Mushroom (Kanya)

1375 70305 178750 206250 179750 5040 109445 133445 2.56

By growing Kanya Mushroom of 350 ball in one tunnel of shed total yield is 1375 kg for which total cost is NPR 70305 whose price at farm gate is NPR 178750 and fetches gross income of NPR 179750. If mushroom is sold at farm gate then net profit is 109445 and if marketing is done by self then net profit is NPR 133445 and has benefit cost ration of 2.56.

Summary

This study of cost and profit margin of Banana and Mushroom was done in Rupandehi and Nawalparasi district by using well-structured open ended questionnaire by staff and data has been averaged by using MS Excel program to determine Cost benefit ration of selected commodity. Finding revels that by growing Banana in One hectare of land total cost incurred is NPR 338700 which produce bunch of 20500 kg which fetches gross income of NPR 481500. If they are sold at farm gate then net profit is NPR 142800 and if marketing is done by self then net profit is NPR 266300. And has benefit cost ratio of 1.42. And by growing Kanya Mushroom of 350 ball in one tunnel of shed total yield is 1375 kg for which total cost is NPR 70305 whose

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price at farm gate is NPR 178750 and fetches gross income of NPR 179750. If mushroom is sold at farm gate then net profit is 109445 and if marketing is done by self then net profit is NPR 133445 and has benefit cost ration of 2.56. Net profit is increased if produced is sold at market by self (Self marketing) or farmers should have greater control over market thereby increasing marketing efficiency.

RecommendationsMajor finding of this study will be benefitting to concerned stakeholders like farmers, policy makers and research and extension worker involved in agriculture. These finding has been enlisted as below.

Increase scale of production so as to achieve economies of scale.

Increase the use of improved varieties so as to improve quantity and quality.

Decrease production cost by using suitable machineries and tools.

Increase labor efficiency so as to reduce cost.Increase accessibility of farmers about market price

information so as to increase marketing efficiency.To increase profitability from farming, farmers are suggest to

have self-marketing of produce. Train farmers to keep financial record of cost and profit to

determine financial wellbeing from farming.Have strong coordination and collaboration of agricultural

university, research and extension so that the new technology get disseminated to end users.

Limitation of the studyLimitation of this study has been enlisted as below.Inference of this study may differ from the national average.Production differs with variety, production technology use

and management.Actual profit/loss from farming may differs by temporal and

spatial as this is a sample survey.

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APPENDICES

12

Average Cost of Production and Marketing Margin per HectareDistrict: Rupandehi and Nawalparasi

Crop: Banana Fiscal Year: 2075/76Condition: Irrigated

S.N. Particular Unit Quantity Price Value in NPRA. Average production cost

1 Variable cost NPR 327,690 a Human labor Day 100 500 50,000 b Bullock labor Day 0 0 - c Tractor use Hour 10 1200 12,000 d Pumpset use Hour 55 350 19,250e Thresher use Hour - f Sprayer Use Hour 30 50 1,500 g Sucker (Seed) No 2000 25 50,000 h Manure Kg 5000 5 25,000 i Fertilizer - Urea Kg 500 14 7,000 DAP Kg 600 43 25,800 Potash Kg 440 31 13,640 Micronutrient Kg 30 150 4,500 j Plant protection NPR (L/S) 18000 1 18,000 k Management cost NPR 10000 1 10,000 l Interest on variable cost NPR 36000 1 36,000

m Miscelleaneous/Stacking NPR 220 250 55,000 2 Fixed Cost NPR 11,010 a Land Tax NPR 30 17 510 b Water Tax NPR 30 100 3,000 c Depreciation of farm equipment NPR 3,000 d Repair & Maintenance of farm equipment NPR 4,500 3 Total Cost NPR 0 0 338,700 4 Gross Income NPR 0 0 481,500 a Main product Kg 20500 23 471,500 b By-product No 2000 5 10,000 5 Gross profit at farm gate NPR 142,800 6 Cost per quintal NPR 1,603

B. Marketing cost and margin per hectare produce1 Marketing cost NPR 10,000 2 Value at market Kg 20500 30 615,000 c. Net profit NPR 266,300

Cost benefit ratio 1.42

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Average Cost of Production and Marketing Margin pre 350 ball (One lot)

District: Rupandehi and NawalparasiCrop: Mushroon (Kanya) Fiscal Year: 2075/76Growing time: Mangsir Condition: Grown in Shed tunnel

S.N. Particular Unit Quantity PriceValue in

NPRA. Average production cost

1 Variable cost NPR 69,288 a Human labor Day 29 500 14,500 b Tunnel construction (24*12 *8 ft3) No 1 11000 11,000 c Paddy straw (Tractor trolly) Trolly 1 4000 4,000 d Fire wood Kg 600 10 6,000 e Plastic pouch No 350 5 1,750 f Jute/Cocunut rope Kg 4 200 800 g Lime Kg 30 25 750 h Irrigation (Electricity use) Watt 24 12 288 i Sprayer Use Hour 10 50 500 j Spore (Seed: Pouch of 400 gm) Pouch 116 100 11,600 k Boiling drum No 2 1800 3,600 l Tripal No 1 2500 2,500

m Protection chemical NPR (L/S) 1000 1 1,000 n Management cost NPR 5000 1 5,000 o Interest on variable cost NPR 6000 1 6,000 2 Fixed Cost NPR 1,017 a Land Tax NPR 1 17 17 c Depreciation of farm equipment NPR 1,000 3 Total Cost NPR 0 0 70,305 4 Gross Income NPR 0 0 179,750 a Main product Kg 1375 130 178,750 b By-product L/S 1000 1 1,000 5 Gross profit at farm gate NPR 109,445 6 Cost per quintal NPR 5,040

B. Marketing cost and margin per 350 ball1 Marketing cost NPR 2,500 2 Value at market Kg 1375 150 206,250 c. Net profit NPR 133,445

Cost benefit ratio 2.56

14

QUESTIONAIRE

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!)= Rofp ljlqm af6 s"n cfo ?=s"n nfut vr{ ?=

v'b gfkmf ?=

!!= Aoj;flos Rofp pTkfbgdf Aoxf]g{' ePsf] ;d:ofx? pNn]v ug{'xf];\ .

ljp pknAwtfdf M

pTkfbg k|s[ofdf M

ahf/Ls/0fdf M

lgltut ;d:of s]xL 5 ls ;'emfj lbg'xf]; M

!@= xfn ;Dd st}af6 s'g} k|sf/sf] cg'bfg ;xof]u kfpg' ePsf] eP pNn]v ug{'xf];

qm=;+= cg'bfg k|bfos ;+:yfsf] gfd

cg'bfg k|fKt u/]sf] aif{

cg'bfg /sd ?=

cg'bfg pkof]u u/]sf] sfo{

s}kmLot

!#= s[ifssf] k|lts[of / ;'emfj M

k|ZgfjnL eg]{sf] gfd / ;Dks{ g+ M s[ifssf] b:tvt / ldlt Mkb Mb:tvt / ldlt M