# Sugar Beet Profitability in Lubelskie Province, Poland
## 1 Introduction
The logistics of sugar beet delivery to the factory rely primarily on wheeled transport, similar to other sectors [31; 32]. Deliveries are made either directly from growers' fields using trucks or with growers' own vehicles. By-products such as pulp and carbonation lime are transported back to the growers using similar logistics. These deliveries must comply with additional safety regulations similar to those for hazardous materials [33; 34]. When the sugar factory organizes transport, growers incur partial costs, which are included in a comprehensive service charge and settled with the factory. The economics of sugar beet production, like that of other crops, is widely studied by researchers employing diverse analytical methodologies. Some have even introduced advanced tools such as three-dimensional computer modeling [35; 36; 37; 38; 39]. This study presents a novel economic assessment of sugar beet cultivation in the Lublin macroregion, based on real data collected from both individual farms and a sugar producer. The analysis applies an unprecedented and meticulous methodology based entirely on actual costs, without any approximations or estimations. It includes all relevant cost components such as labor, production factor engagement, interest on capital, building depreciation, and equipment depreciation. Other researchers, generally, do not take into account such costs. [40; 41]. This comprehensive cost calculation has significant practical value as it combines scientific rigor with real-world applicability. It offers a reproducible model that can be used by other researchers and farmers to assess the profitability of sugar beet cultivation. The method can also be adapted--through interpolation--for use in profitability calculations for other crops, particularly root crops. Given its macroregional scope, the analysis is characterized by high precision, reliability, and repeatability. The main objective of this article is to determine the profitability of sugar beet cultivation in the Lublin Voivodeship during 2020-2022, a period marked by the COVID-19 pandemic and the war in Ukraine. In light of these unprecedented challenges, a detailed cost and income analysis was conducted. The primary goal was to evaluate the financial results of sugar beet cultivation under rapidly changing production conditions. An additional objective was to demonstrate how market disruptions affect the economics of cultivation in the context of extreme socio-political shifts. The literature and current experience do not typically address the impacts of economic recessions or armed conflicts on sugar beet production. However, such situations are a specific disruption of the process and can be treated as elements of the process and constitute a unique aspect of this study. ARIMA modeling was used to analyze and forecast the prices of seeds, plant protection products, and fertilizers--information that can support investment planning. A further aim of the study was to examine farmers' responses to market volatility in their pursuit of sustainable sugar beet cultivation without incurring excessive financial risks.