Study on cost and income analysis was conducted in Bhanwarkola block of Ghazipur district of eastern Uttar Pradesh. A sample of 50 respondent was chosen through purposive cum random sampling technique were categorised as marginal (<1 ha), small (1-2 ha) and medium (2-4 ha) size of farms. A survey was conducted by personal interview method with pre structure schedule. Simple tabular analysis was done to find out the result. It was found that tomato cultivation was profitable at all categories of farm. The costs of cultivation were highest on medium farms Rs.41318.40, followed by small farms Rs.39843.88 and marginal farms Rs. 38978.50 respectively. The overall average costs of cultivation were observed Rs. 39481.95 on sample farms. Gross income highest on medium farms Rs. 78400.00, followed by small farms Rs. 78715.00 and marginal farms Rs. 79440.00 per hectare and the overall average gross income was observed Rs. 79126.70. It shows the cost of cultivation and gross income was positively related with size of sample farms, whereas, negative trend of net income with farm size. Output -Input cost C 3 ratio were 1:2.03, 1:1.98, 1:1.90 on marginal, small and medium size group of farm respectively which was overall recorded as 1:2.00.
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