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Abstract

The present study aims to conduct a cost–volume–profit (CVP) analysis of peanut production in Osmaniye province, which accounts for more than 80% of Türkiye’s total peanut production. Cost and sales price data were obtained from farmers engaged in peanut production in the province. Production costs were classified into fixed and variable components, and total revenue and total costs were calculated on a per 1,000 m² basis. Based on these calculations, the minimum production quantity and sales revenue required to avoid losses were determined. The results indicated that peanut producers must sell at least 206.9 kg and generate a minimum revenue of 7,242 TL per 1,000 m² to reach the break-even point. Production levels below these thresholds result in financial losses, whereas higher production volumes ensure profitability. The findings provide important economic insights for farmers and policymakers to support sustainable peanut production.

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