Net gains on agricultural investments promote sustainable farm production. The costs and returns analysis to maize-cowpea intercrop was analysed in selected communities of Oyo state, Nigeria, to determine the profitability of the enterprise. A multi-stage stratified sampling technique was used to select a sample size of one hundred and sixty maize-cowpea intercrop farmers in eighteen farming communities in the study area. Data were obtained from the farmers on their socio-economic characteristics, resource ownership, input and output used as well as costs incurred and revenue obtained for the 2006 production season using a structured questionnaire. Data were collected on a gender-disaggregated basis and analysed with the budgetary technique using the gross margin approach. Results showed that the difference between gross revenues and total variable costs for male and female maize-cowpea intercrop farmers was statistically significant at 5% level. Maize-cowpea intercropping was found to be profitable as indicated by mean gross margins of N31, 200 and N19, 900 per hectare for male and female farmers respectively. However, the difference in the mean gross margin was not significant at the 5% level.


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