It is emphasized that it is important for an enterprise to be informed about and, thus, to plan objectively the amount of costs which will provide the output per unit of area necessary for simple and expanded reproduction. Based on a previously published method of agricultural crop yield gradation, a variety of methodical approaches for determining four levels of sales profitability are suggested. For this purpose a number of formulas based on which enterprises can forecast levels of profitability per unit of area expressed as a multiple of fixed costs are suggested.