Article Number: PRJA77050403

Vol. 1 Issue 6, pp: (120-127), November 2016.
Article Number: PRJA77050403
Copyright ©2016
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Full Length Research Paper

Financial Analysis of Winter Vegetables Production in a Selected Area of Brahmanbaria District in Bangladesh

Asma Akter1*, Fazlul Hoque2, Abu Zafar Ahmed Mukul1, Md. Rajib Kamal1, and Rezoyana Kabir Rasha3

1*Department of Management and Finance, Sher-e-Bangla Agricultural University, Dhaka, Bangladesh.

2Department of Agribusiness and Marketing, Sher-e-Bangla Agricultural University, Dhaka, Bangladesh.

3Department of Agricultural Economics, Sher-e-Bangla Agricultural University, Dhaka, Bangladesh.

*Corresponding author. E-mail:

 Received: March 1, 2016  Accepted: June 29, 2016  Published: October 25, 2016


Food security of the vast population of Bangladesh is directly linked with agriculture. Besides, agriculture is directly related to the issues like poverty alleviation, rising of standard of living and increased generation of employment. The overall contribution of the agriculture sector is 16.33 percent to Gross Domestic Product (GDP) at current price. The study was designed to assess the financial profitability analysis of selected winter vegetables: namely tomato, and cauliflower. In total 90 farmers (45 each growing tomato and cauliflower) were randomly selected from two villages under Bancharampur Upazila (Manikpur and Kallanpur) in Brahmanbaria district, Bangladesh. The major findings of the study revealed that production of two selected vegetables were profitable. The per hectare gross cost of production of tomato, and cauliflower were Tk 199020 and 186702 respectively and the corresponding gross returns were Tk 376275 and 336000, respectively. The per hectare net returns of producing tomato and cauliflower were Tk 177255 and Tk 149298, respectively. In other words, selected winter vegetables were highly profitable to their farmers. However, the farmers earned the highest profit from tomato. The functional analysis indicates that per hectare gross returns were significantly influenced by the use of human labor, tillage, seeds, fertilizers, irrigation and insecticides. These factors were directly or jointly responsible for influencing per hectare gross returns for tomato, and cauliflower. The study reports some problems and constraints faced by the farmers during producing and marketing of selected winter vegetables. Based on the findings of the study, some recommendations were made to improve cultural and management practices for selected winter vegetables farming with a view to increasing the income and employment opportunities of the farmers.

Key words: Gross return, Net return, Profitability, Poverty alleviation