India now ranks first in the world in the combined production of fruits and vegetables. Out of 370 million tons of fruit production in the world, India accounts for 30 million tons. India has produced 49,360,000 t fruits and 93,000,000 t vegetables during year 2009-2010. The major fruits grown in India include mango, banana, papaya, orange, mosumbi, guava, apple, pineapple, sapota, ber, pomegranate, strawberry, litchi etc. Sapota, also known as "Chikku" in North India, being a deep rooted and drought-resistant crop has been found to be an ideal plant for two tier cropping system with chillies as an intercrop in dry areas of Tuticorin district. This paper attempts to examine cost and returns of Sapota cultivation in Tuticorin District. The present study is based on primary data covered only six months period (2014). The proportionate random sampling technique has been adopted to select 60 Sapota farmers from Vilathikulam and 60 Sapota farmers from Puthur blocks of Tuticorin district. Percentage analysis, averages, ranking method and standard deviation chi square tests and probability analysis were used for the analysis. The results from this study were found that the total cost of production was Rs.9257.10 in Vilathikulam whereas in Puthur, it amounted to Rs.6034.60. The direct cost accounted for 70.14 per cent in total cost of production in Vilathikulam whereas in Puthur it accounted for 60.48 per cent. The indirect costs accounted for 29.89 per cent of total cost of production in Vilathikulam and 39.52 per cent in Puthur. Among the components of indirect costs, interest on fixed capital formed the major item. It accounted for Rs.1327 in Vilathikulam and Rs.1259.80 in Puthur. The other components of indirect cost included, annual share of establishment cost, depreciation and interest on working capital and they accounted for 3.44 per cent, 4.49 per cent and 7.59 per cent respectively in Vilathikulam and 4.83 per cent, 5.31 per cent and 8.51 per cent respectively in Puthur. Thus, it could be concluded that investment in Sapota orchard was economically feasible and financially viable in both the blocks.
