International Journal of Academic and Applied Research (IJAAR)   Year: 2021 | Volume: 5 | Issue: 6 | Page No.: 50-52 Evaluation of the Operating Cost of an Agricultural Machine, Case of the FIAT65-66 Tractor Fodé KEITA, Sayon Doumbouya, Serima Camara, Saa Poindo Tonguino, Ansoumane Sakouvogui Abstract: In the Republic of Guinea, generally at the level of mechanization of agricultural production, the cost of operating agricultural machinery in practice is neglected. The only places where the operating cost of machinery is taken into account in Guinea are mining companies such as Compagnie des Bauxites de Guinée (CBG), Société AngloGold Ashanti (SAG) de Guinée and Compagnie des Bauxites de Kindia. (CBK) in Guinea. To determine the operating cost, we used the depreciation methods. The tractor chosen for this study is the French type FIAT65-66 from the Center de Machinisme Agricole de Faranah. This study shows that the depreciation value of the FIAT65-66 tractor is 183766504 GNF or (18376.6504 $) during the five (5) years planned. After years, its trade-in value is 83033496 GNF per hectare (8303.3496 $/ha) and its hourly operating cost is 250,000 GNF per hectare or (25 $/ha). On the basis of these results, the rental of tractors must be between 800000 GNF to 1000000 GNF per hectare or (80 to 100 $/ha) in Guinea, in order to cover the costs of any repairs and the purchase of spare parts.