الفهرس 
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Abstract
Hunt (1983) mentioned that machiney costs have a great
influence on profit. For farmers who don’t have control over
product prices, the revenue is well fixed, then, the size of an
operation can be limited by machinery costs. Machinery costs
are divided into two main categories, fixed costs and variable
costs. Fixed costs are independent of use and it is depending
more on how long a machine is owned rather than how much it
is used. Fixed costs are including the following items:
a - Depreciation
c- shelter
e- Interest
b- Taxes
d - Insurance
Variable costs are those varying in proportion to the amount
of machine use. It is including the following items :
a - Fuel and lubricant b - Labor
c - Repair and maintenance
Repair and maintenance costs are considered as an important
part of machinery costs. That costs involve those expenditures
necessary to restore or to maintain the technical soundness and
reliability of the machine following wear and tear, random
failure, and accidents. There are many factors affecting rerpair
and maintenance costs of farm machinery such as hours of
working, machine age (years), made and model, and farm size.
Bainer et al.