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### Abstract

The wheat occupies an important place in the feeding of the humanity and is the third cereal demanded after the maize and the rice; Sonant occupies the first one in production of wheat at national level with approximately a 45% of the seeded surface. In order to analyze the yield of wheat seedtime the production costs were taken where it is the different consumptions that were used that they go from the terrain preparation, seed, fertilization, water, control of plagues, diseases and weeds, harvests and diverse between which the technical attendance is had, safe agriculturist, administration. The direct costs of the culture were $16.550 to which the financial cost of$796 for a total of $17.346 was added to him which compared with the obtained income taking as reference a yield average of 6 tons by hectares and to a price of$ 3.400 by ton served to carry out the yield analysis. Financial tools were used to determine their yield like the capital of work, relation benefit-cost, point of balance and sensitivity analysis; with base to this it was obtained that the capital of work necessary to develop the culture was of \$ 15,350; the relation benefit-cost was of 1,18 and the sensitivity analysis showed that the producer can have optimal scenes with good prices and yields and compared with very low prices and smaller yields. With these indicators it is observed that the producer can develop the wheat with little risk when obtaining acceptable income besides being a cereal that mainly occupies the first place in the surface seeded in Sonora, in the south of the state where the irrigation system is of gravity which benefits in its smaller production cost since this consumption approximately represents 22% of the total cost.