This is a resource designed to introduce some key concepts to farmers familiar with basic production and marketing strategies: profit, revenue, profitability, cost of production, and enterprise budgets. The key takeaway is this: to make money, you need to make informed decisions about how much it actually costs to produce a crop. By working through several examples of costs of producing various crops, farmers can start to assess which crops are easiest to grow, highest grossing, and have the most potential for highest net profit.