This study sought to assess the cost and gross
margin of wheat in Nawa District of Helmand Province,
Afghanistan. In the wheat crop season during December
2020 - June, 2021. A survey method was employed and
six (6) villages were selected at random which are the
major wheat producing villages in the said district. A
total of 80 respondents (growers) were probed by
personal interview method from the sampled villages.
Cost and return (gross return) data from the
respondents were analyzed. Farm budgeting technique
for estimating cost, gross return and profitability was
applied. The analysis of data revealed that the average
cost per Jerib was Af. 14355. Similarly, average
production of wheat (output) was estimated 1006
kg/Jerib (0.2 ha.) Thus the gross return was Af.
28972.8/Jerib, whereas the net return (profit) from
wheat production was Af. 14617.8/Jerib. It is thus
concluded that profit is under the direct positive
influence of price and output of wheat grain whereas
cost had negatively affected the wheat profitability
Keywords : Wheat, Cost, Profitability and Net Return.