The study was undertaken to analyze the impact of traditional manure application practices over modern techniques. A tractor powered manure pulverizer cum applicator was used to compare the savings in cost and labour with traditional methods. Fixed costs and variable costs are calculated and detailed as shown in Table 2.
Field capacity
Machine was evaluated at a forward speeds of 2.0 km h
-1 at gear L
1 (high), 2.5 km h
-1 at gear L
2 (low) and 3.0 km h
-1 at gear L
2 (high). As the forward speed of the machine is increased, the area covered by the machine increases
i.e., its field capacity increases. But at the same time taken to turn and number of fillings increases, as a result its efficiency decreases. Hence increasing the travelling speed resulted in a decreased field efficiency.
The actual field capacity and efficiency of manure pulverizer cum applicator was found out to be 0.311 ha h
-1 and 86.5% at a forward speed of 2.0 km h
-1, 0.356 ha h
-1 and 79.2% at a forward speed of 2.5 km h
-1 and 0.395 ha h
-1 and 73.1% at a forward speed of 3.0 km h
-1. Maximum field capacity was noted at a traveling speed of 3.0 km h
-1 (
Mohan and Jayan, 2021). Optimum field capacity reading of machine was taken as 0.311 ha h
-1 with 86.5% efficiency in cost economics calculation.
Cost economics
The cost economics of tractor powered manure pulverizer cum applicator was calculated as described below. The cost of manure pulverizer cum applicator alone was Rs. 64,000.
Initial assumptions for tractor operated manure pulverizer cum applicator
Initial cost of tractor (C), Rs. : 10,00,000
Salvage value (S), Rs. : 10% of C
Useful life (IS 9164:1979), (L), years : 10
Annual usage (IS 9164:1979) of tractor, (H), hours : 1000
Interest rate (i), % : 10
Initial cost of manure pulverizer cum applicator (C), Rs : 64,000
Useful life (IS 9164:1979), (L), years : 10
Annual usage (IS 9164:1979), (H), hours : 200
Cost of operation of manure pulverizer cum applicator as an attachment to tractor was found as 583.05 Rs h
-1 and 1943.5 Rs ha
-1 as shown in Fig 4. Cost of manual manure application followed by manure pulverization was 582.7 Rs h
-1 and 4662.2 Rs ha
-1.
Determination of breakeven point
Graphical method was chosen to determine the breakeven point of affording and practicing manure application with developed unit. The point at which the graph between y = mx+c and y = mx coincides is taken as breakeven point. The value of x-coordinate indicate the number of hours the machine should be operated in a year to achieve the breakeven. From Fig 5 it is clear that breakeven could be achieved by operating the machine 185 h yr
-1.
Total fixed cost per year, Rs. = 175,560
Total variable cost, Rs. h-1 = 365.25
Custom hiring cost, Rs. h-1 = 1,268.7
Total area covered per year, ha = 60
Breakeven point, h yr-1 = 185
Determination of payback period
To return the investment through annual cash revenues, the machine should be operated for custom hiring. Custom hiring charges are defined as 25% over cost of machine operation. Payback period for the machine was calculated as 2.37 yrs.
Determination of benefit cost ratio
Benefit cost ratio is an indicator that summarize the overall value for money of the machine. Higher the benefit cost ratio greater the profit for the investment and it should always be more than 1. The benefit-cost ratio of the developed machine was calculated as 1.4:1.