This course explains Cost of Cultivation Analysis and how the analysis of input, labour, and operational costs involved in crop cultivation is identified, assessed, and governed within Agri & Rural Commercial Credit. It covers the key dimensions of input costs, labour expenses, operational costs, and agronomic cycles, emphasizing the need for structured assessment, clear boundary definition, and independent validation before credit decisions are finalized. The course also distinguishes Cost of Cultivation Analysis from the credit approval process, and highlights its role within Crop & Farm Viability Assessment, including limit setting, exception handling, and escalation to credit committees.