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The present study was conducted in Kandi belt area of Jammu division during agriculture year 2016–17 using multistage sampling technique. A sample of 120 farmers was selected to analyse the data and work out the results. The results of the study revealed that the per hectare cost-A^n urdbean, mungbean and gram was Rs.11605.73, Rs.10840.83 and Rs.15800.91, respectively. Cost-A2 on urdbean, mungbean and gram was Rs.11605.73/ha, Rs.10840.83/ha and Rs.15800.91/ha, respectively. However, cost-A2 was equal to cost-A1 as there no rent paid on leased in land in all the three major pulse crops.Cost-B1 on urdbean, mungbean and gram was Rs. 12049.39, Rs. 11231.71 and Rs.16289.41and cost-B2 was Rs.17399.39/ha, Rs.15835.88/ha and Rs.22113.41/ha, respectively. The per hectare cost-C1 was Rs.15776.96 on urdbean, Rs.14669.16 on mungbean and Rs.20154.78 on gram. The per hectare cost-C2 was Rs. 21126.96 on urdbean, Rs.19273.33 on mungbean and Rs.25978.78 on gram. After working out cost of managerial charges, cost-C3 was Rs. 23239.66/ha on urdbean, Rs.21200.66/ha on mungbean and Rs. 28576.66/ha. The overall per hectare returns of urdbean, mungbean and gram were Rs. 32100.00, Rs. 27625.00 and Rs. 34944.00, respectively. The benefit cost ratio on the total cost of cultivation was recorded 1.38 in urdbean, 1.30 in mungbean and 1.22 in gram. It is concluded that cost of cultivation was higher in gram followed by urdbean and mungbean. Gross returns were found to be highest in gram but net returns and cost - benefit ratio of gram was much less as compared to other crops and that is due to higher input costs.
Benefit-cost ratio, Cost of cultivation, Multistage sampling technique, Pulse Returns