The intention of this Guide is to explain basic concepts of agricultural marketing costs and marketing margins. It identifies the main types of marketing costs, provides brief advice on how to calculate them and discusses the interpretation of marketing margins. An understanding of costs and margins is essential for all those involved with agricultural marketing. Farmers seeking to produce new crops need to be aware not only of their likely production costs but also of the costs of marketing these crops. Extension workers need to be able to advise farmers and farmers