Cost – Volume – Profit Analysis of Custard Apple – A Study with Tribal People in Krishnagiri

  • P Andichamy Assistant Professor of Commerce,Mary Matha College, Periyakulam, Theni District, Tamil Nadu, India
Keywords: Selling price, Variable cost, Fixed cost, Profit, P/V ratio, Break Even Point


An attempt has been made to analyses the income of tribal people from custard apple cultivation with help of Cost –Volume –Profit analysis in Krishnagiri Taluk. The study was based on primary data of fifty farmers, and collected from four panchayaths namely Anjur, Jegadevi, Sendarapalli and Varatanapalli. The selected custard apple growers were classified into two groups such as small and medium. Simple tabular analysis and marginal costing technique were used to work out the cost of cultivation of custard apple. At overall basis per hectare cost cultivation (variable cost) and cost of establishment (fixed cost) were Rs. 24,746 and Rs.39,611 respectively. The study revealed that the profit was Rs.11,318. The selling price of custard apple was worked out to Rs.155.03 per qtl. The profit from sale of custard apple mainly goes to growers, which use it for their socio-economic development activities.

It has very sweet taste. It is a well-balanced diet.

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