Abstract: The basic objective of this paper is to measure and
compare the profitability of investments made by the small and
marginal farmers of the state of West Bengal in floriculture shifting
from the traditional cultivation of paddy. A comparison of IRR is
made to establish the fact that cultivation of flowers yield higher
returns farmers whose land size is so small that viability of paddy
cultivation is raising a question mark. A detailed study of the price
behavior of the flower crop has been carried out in which the factors
leading to the volatility of the price and the dispersion of the range
have also been discussed. Finally the incremental incomes of the
farmers have been calculated with the help of imputed income from
paddy cultivation and the reported income from the selected flowers.
The study shows that the farmers stand gainers if they opt for flower
cultivation.