# 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 & 1564.76 & 500 & 3.13 & 5881 & \\ Reimbursement of flat-rate VAT & \% & 109.53 & 5881 & 0.02 & 411.67 & \\ By-product production—pulp & dt & 139.69 & 250 & 0.56 & 525 & \\ Area direct payment & ha & 263.32 & 1 & 263.32 & 989.66 & \\ Sugar subsidy from 2015 to ha & ha & 403.44 & 1 & 403.44 & 1516.3 & \\ Total production revenue & & 2480.74 & & & 9323.63 & \\ Seeds: variety—Jaromir Rh Cr (KHBC) & unit & 206.54 & 1.25 & 165.23 & 776.25 & 10.88 \\ Powertwin 400 S.C. & l & 56.32 & 2 & 28.16 & 211.68 & 2.97 \\ Goltrix Titan 565 S.C. & l & 95.17 & 3 & 31.72 & 357.69 & 5.01 \\ Targa Super 0.5 EC & l & 24.44 & 1.5 & 16.29 & 91.86 & 1.29 \\ Syrale 475 EC & l & 31.72 & 1 & 31.72 & 119.23 & 1.67 \\ Porter 250 EC & l & 14.91 & 0.4 & 37.27 & 56.03 & 0.79 \\ Total cost of plant protectants & & 207.66 & & & 780.46 & 10.94 \\ N-ammonium nitrate 34\% & dt & 105.49 & 3.53 & 29.89 & 396.49 & 5.56 \\ P-SuperFoSDar 40\% & dt & 92.3 & 2.2 & 41.95 & 346.9 & 4.86 \\ K-potassium salt 60\% & dt & 117.1 & 2.83 & 41.38 & 440.12 & 6.17 \\ CaO-saturation lime (every 4 years) & dt & 5.45 & 40 & 0.14 & 20.5 & 0.29 \\ Total fertilizer costs & - & 320.35 & - & & 1204.01 & 16.87 \\ TOTAL DIRECT COSTS & - & 734.55 & - & & 2760.72 & 38.69 \\ DIRECT SURPLUS & - & 1746.2 & & & 6562.91 & \\ Cost of comprehensive service (field collection) & dt & 57.21 & 500 & 0.11 & 215 & 3.01 \\ Production fee & dt & 0 & 500 & 0 & 0 & 0 \\ Seed sowing & & 63.69 & 0.7 & 90.99 & 239.38 & 3.35 \\ Root harvesting (Holmer combo) & & 226.16 & 1 & 226.16 & 850 & 11.91 \\ Liming (every 4 years) & & 12.43 & 0.5 & 24.86 & 46.72 & 0.65 \\ Total cost of services & & 302.28 & & & 1136.09 & 15.92 \\ Discing & h & 57.47 & 2 & 28.74 & 216 & 3.03 \\ Harrowing (2 \(\times\) 0.7 h) & h & 38.27 & 1.4 & 27.34 & 143.85 & 2.02 \\ Deep plowing & h & 72.96 & 2.5 & 29.18 & 274.2 & 3.84 \\ PK fertilizer sowing (2 \(\times\) 0.7 h). & h & 41.26 & 1.4 & 29.47 & 155.09 & 2.17 \\ Pre-sowing cultivation (aggregate 2 \(\times\) 0.7 h). & h & 45.62 & 1.4 & 32.58 & 171.44 & 2.4 \\ Post-harvest fertilization with N (2 \(\times\) 0.7 h). & h & 41.26 & 1.4 & 29.47 & 155.09 & 2.17 \\ Spraying (5 \(\times\) 0.5 h). & h & 77.08 & 2.5 & 30.83 & 289.68 & 4.06 \\ Collection of roots from the harvester & h & 62.4 & 2 & 31.2 & 234.52 & 3.29 \\ Total cost of cultivation and protection & & 436.32 & & & 1639.87 & 22.98 \\ Agricultural tax & & 39.91 & & & 150 & 2.1 \\ Liability insurance & & 7.98 & & & 30 & 0.42 \\ Depreciation of buildings & & 26.75 & & & 100.53 & 1.41 \\ Other general and administr. expenses & & 44.32 & & & 166.56 & 2.33 \\ Total overheads & & 118.96 & & & 447.09 & 6.27 \\ Own labor costs & h & 249.3 & 48 & 5.19 & 936.96 & 13.13 \\ TOTAL INDIRECT COSTS & & 1164.06 & & & 4375.02 & 61.31 \\ AGRICULTURAL INCOME & & 582.14 & & & 2187.9 & \\ \hline \end{tabular}
\end{table} 
Table 1: Calculation of production costs for 1 hectare of sugar beets in the 2020/2021 season (cultivation without manure) (doll exchange rate 31 December 2020-PLN 3.7584). _Appl. Sci._**2025**, _15_, 8685