The present study entitled, ‘Cost and return analysis of beneficiaries and non-beneficiary farm pond farmers for soybean cultivation in Washim District. The study was undertaken to examine the impact of farm ponds on production of soybean crops. There were 50 beneficiary farmers having farm ponds and 50 non-beneficiary farmers without farm ponds on their field were selected from Malegaon tahasil of Washim district. 10 villages from Malegaon tahasil were selected purposively and, from each village sufficient samples of beneficiary and non-beneficiary farmers were taken randomly for comparison. The selected farmers were classified into three categories viz., small, medium, large according to their land holding. The primary data was collected from the farmers by survey method and cost concept i.e., cost ‘A’, cost ‘B’ and cost ‘C’ was used for the analysis of data. The beneficiary and non-beneficiary farmers per hectare cost of cultivation of soybean crop for the sample as an overall was Rs. 89555.54 per ha and Rs. 75716.89 per ha. respectively. It is observed from the study that in case of beneficiary farmers at overall level the Output-input ratio at cost 'C' was 1.59, while in case of non-beneficiary farmers it was 1.38. It shows that the beneficiary farmers were more profitable than non-beneficiary farmers.

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