Abstract :
Investigation was carried out during the year 2014-15.Cross sectional data were collected from sample growers with the help of pretested schedule by personal interview method. Budgeting technique was applied to achieve the objective. The results revealed that on orchard farmtotal receipt was Rs. 918466.02 while total expense was Rs. 476347.29 and net farm income was found to be Rs. 442118.73.While on agrarian farm total receipt was Rs. 733108.20, total expense was Rs. 440747.57 and net farm income was be Rs. 292360.63.Gross cash expense was Rs. 305524.80 and Rs. 314410.18, respectively on orchard farm and agrarian farm. Gross profit ratio was higher as 0.65 on orchard farm as compared to that of agrarian farm (0.55). When there was one rupee gross cash income, it could cause to give Re 0.65 and Re 0.55 on orchard farm and agrarian farm, respectively. Thus, the initial investment was higher on orchard farms as compared to agrarian farm.
Keyword :
Orchard farm, Agrarian farm, Income statement, financial ratio