Vol. 8, Issue 9, Part L (2024)

Farmer Producer Organizations are the institutions meant for the development of farmers and the rural poor through collective actions of the individual members. Y. K. Alagh recommended, setting up of producer companies in 2002 by incorporating a new Part IX-A into the Companies Act of 1956. The present study was conducted on Kanhan Agro Vision Farmer Producer Company Limited. Its authorized share capital is Rs. 10 lakh and its paid up capital is Rs. 8 lakh. Annual turnover in year 2023-24 is 96 lakh. Rice (Oryza sativa) is the staple cereal crop not only of India but also of other tropical and subtropical countries of the world. The present study was conducted in Parseoni tehsil of Nagpur districts during 2023-24. The primary data were collected from 120 paddy grower from eight villages in pre tested schedules. The cost of production and cost returns were worked out by using the standard cost concepts. The cost ‘C’ for paddy growers was found to be Rs.74347.38 per hectare. The yield was observed to be 35.59 quintals per hectare. The benefit-cost ratio was worked out for paddy growers was 1:1.29 against cost ‘C’. To estimate break-even point primary data was collected by personal interviewing processor. To estimate the break-even point need to consider the fixed costs and variable costs associated with paddy processing. Actual quantity processed in unit was 1380.60 quintal and break-even point was observed at 726.77 quintal.