# Sugar Beet Profitability in Lubelskie Province, Poland
## 2 Methodology
\begin{table}
\begin{tabular}{c c c c c c c} \hline
**Specification** & **Unit** & \begin{tabular}{c} **Value** \\ **USD** \\ \end{tabular} & **Amount** & \begin{tabular}{c} **Unit** \\ **Price** \\ \end{tabular} & \
\begin{tabular}{c} **Value** \\ **PLN** \\ \end{tabular} &
\begin{tabular}{c} **Share** \\ **\%** \\ \end{tabular} \\ \hline Production of sugar beet roots & dt & 1574.63 & 500 & 12.79 & 6393 & \\ Reimbursement of flat-rate VAT & \% & 110.22 & 6393 & 7 & 447.51 & \\ By-product production—pulp & dt & 146.31 & 250 & 2.38 & 594 & \\ Area direct payment & ha & 246.16 & 1 & 999.42 & 999.42 & \\ Sugar subsidy from 2015 to ha & ha & 381.07 & 1 & 1547.13 & 1547.13 & \\ Total production revenue & & 2458.39 & & & 9981.06 & \\ Seeds: variety—Jaromir Rh Cr (KHBC) & unit & 191.19 & 1.25 & 621 & 776.25 & 10.22 \\ Powertwin 400 S.C. & 1 & 57.35 & 2 & 116.42 & 232.84 & 3.07 \\ Goltrix Titan 565 S.C. & 1 & 87.62 & 3 & 118.58 & 355.74 & 4.68 \\ Targa Super 0.5 EC & 1 & 23.7 & 1.5 & 64.15 & 96.23 & 1.27 \\ Syrale 475 EC & 1 & 34.48 & 1 & 139.97 & 139.97 & 1.84 \\ Porter 250 EC & 1 & 12.75 & 0.4 & 129.38 & 51.75 & 0.68 \\ Total cost of plant protectants & & 203.15 & & & 824.78 & 10.86 \\ N-ammonium nitrate 34\% & dt & 114.09 & 3.53 & 131.22 & 463.21 & 6.1 \\ P-SuperFoSDar 40\% & dt & 96.27 & 2.2 & 177.66 & 390.85 & 5.15 \\ K-potassium salt 60\% & dt & 116.53 & 2.83 & 167.18 & 473.12 & 6.23 \\ CaO-saturation lime (every 4 years) & dt & 5.32 & 40 & 2.16 & 21.6 & 0.28 \\ Total fertilizer costs & - & 332.21 & - & - & 1348.78 & 17.76 \\ TOTAL DIRECT COSTS & - & 726.55 & - & & 2949.8 & 38.84 \\ DIRECT SURPLUS & - & 1731.84 & - & & 7031.26 & \\ Cost of comprehensive service (field collection) & dt & 52.96 & 500 & 0.43 & 215 & 2.83 \\ Production fee & dt & 0 & 500 & 0 & 0 & 0 \\ Seed sowing & & 64.62 & 0.7 & 374.8 & 262.36 & 3.45 \\ Root harvesting (Holmer combo) & & 221.67 & 1 & 900 & 900 & 11.85 \\ Liming (every 4 years) & & 10.69 & 0.5 & 347.23 & 43.4 & 0.57 \\ Total cost of services & & 296.99 & & & 1205.76 & 15.88 \\ Discing & h & 54.58 & 2 & 110.79 & 221.58 & 2.92 \\ Harrowing (2 \(\times\) 0.7 h) & h & 36.27 & 1.4 & 105.17 & 147.24 & 1.94 \\ Deep plowing & h & 68.5 & 2.5 & 111.25 & 278.13 & 3.66 \\ PK fertilizer sowing (2 \(\times\) 0.7 h). & h & 39.46 & 1.4 & 114.43 & 160.2 & 2.11 \\ Pre-sowing cultivation (aggregate 2 \(\times\) 0.7 h). & h & 43.97 & 1.4 & 127.5 & 178.5 & 2.35 \\ Post-harvest fertilization with N (2 \(\times\) 0.7 h). & h & 39.46 & 1.4 & 114.43 & 160.2 & 2.11 \\ Spraying (5 \(\times\) 0.5 h). & h & 75.5 & 2.5 & 122.61 & 306.53 & 4.04 \\ Collection of roots from the harvester & h & 60.81 & 2 & 123.44 & 246.88 & 3.25 \\ Total cost of cultivation and protection & & 418.53 & & & 1699.25 & 22.37 \\ Agricultural tax & & 41.87 & & & 170 & 2.24 \\ Liability insurance & & 7.39 & & & 30 & 0.4 \\ Depreciation of buildings & & 25.01 & & & 101.53 & 1.34 \\ Other general and administrator. expenses & & 48.41 & & & 196.56 & 2.59 \\ Total overheads & & 122.68 & & & 498.09 & 6.56 \\ Own labor costs & h & 252.89 & 48 & 21.39 & 1026.72 & 13.52 \\ TOTAL INDIRECT COSTS & & 1144.05 & & & 4644.83 & 61.16 \\ AGRICUURAL INCOME & & 587.79 & & & 2386.43 & \\ \hline \end{tabular}
\end{table} 
Table 2: Calculation of production costs for 1 ha of sugar beet in the 2021/2022 season (dollar exchange rate 31 December 2021-PLN 4.0600). The following component costs were used for cost analyses:  
1. Total Revenue (\(TR\)). 2. Variable Costs (\(VC\)). 3. Fixed Costs (\(FC\)). 4. Return Over Variable Costs (\(ROVC\)). 5. Net Farm Income (\(NFI\)).