The cost of operating tractors in three different farms was investigated. Data were collected for six years on a total of112 tractors. The data was categorized into different costs constituting cost of operating tractors such as repair andmaintenance; fuel and lubricants; operator’s wages; interest; insurance, taxes and shelter costs. Different formulaewere used to analyze these operating costs. The results showed that Farm 1 has the highest values while Farm 2 hasthe lowest. It can be concluded that the cost of operating tractors in small scale farm (10 ha) on the annual averageis N84, 0000; N110, 000 in the large scale farm (50ha) and N712, 000 in the industrial scale farm (200ha).
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Ojolo et al. (2009) studied this question.
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