PROFITABILITY OF CASHEW NUT PRODUCTION IN TRIPURA - A STUDY

摘要

Profitability is the profit earning capacity of a product, process, plant or an undertaking. Profitability measurement is important for proper and effective management in any field of economic activity, whether industry or agriculture. There are different techniques that are used in measuring profitability. They include, return of capital employed, profit volume ratio, return on investment, comparative cost, pay back period, pay back reciprocal, net present value, internal rate of return and profitability index etc. But the investment decisions are based mainly on pay back period; return of investment and net present value method, profitability index and internal rate of return method. The present paper is an attempt to gauge the profitability of cashew nut production in the state and examine the scope of extensive cashew nut cultivation in Tripura based on investment decisions.