Cost Control Management in Large-Scale Crop Farming Enterprises in Benue State

Large-scale crop farming enterprises face distinct cost management challenges compared to smallholder operations, particularly in controlling overhead costs, managing hired workforce expenses, and optimising machinery utilisation rates. In Benue State, Nigeria's North Central geopolitical zone, large commercial farms producing soybean, yam, and sesame operate in an environment of input cost inflation and unpredictable output prices, making systematic cost control a critical success factor. This study examines cost control management practices in large-scale crop farming enterprises in Benue State and their relationship to enterprise profitability margins. A purposive sample of 35 enterprises operating more than 20 hectares was selected from Makurdi, Gboko, and Otukpo areas. Detailed enterprise cost records were reviewed alongside structured interviews with farm managers. Cost categories were analysed using activity-based cost frameworks. Profitability was measured using operating profit margin. Results reveal that labour cost overruns were the most common cost control failure, occurring in 60 percent of enterprises due to inadequate task scheduling and poor work supervision structures. Machinery idle time was the second most costly inefficiency, averaging 22 percent of available machine hours. Enterprises using digital farm management software recorded 15 percent lower cost per hectare compared to those relying on manual records. Budget variance tracking was practiced by only 29 percent of surveyed enterprises. The study recommends adoption of digital farm management platforms, structured workforce scheduling, and quarterly budget variance reviews as core cost control practices for large-scale crop enterprises in Benue State. Keywords: cost control, large-scale farming, Benue State, enterprise management, farm profitability