# Sugar Beet Profitability in Lubelskie Province, Poland
## 2 Methodology
\begin{table}
\begin{tabular}{c c c c c c c} \hline \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 & 1991.69 & 500 & 17.53 & 8767 & \\ Reimbursement of flat-rate VAT & \% & 139.42 & 8767 & 7 & 613.69 & \\ By-product production—pulp & dt & 165.84 & 250 & 2.92 & 730 & \\ Area direct payment & ha & 218.51 & 1 & 961.82 & 961.82 & \\ Sugar subsidy from 2015 to ha & ha & 410.42 & 1 & 1806.58 & 1806.58 & \\ Total production revenue & & 2925.87 & & 12,879.09 & \\ Seeds: variety—Jaromir Rh Cr (KHBC) & unit & 180.95 & 1.25 & 637.2 & 796.5 & 6.81 \\ Powertwin 400 S.C. & l & 51.4 & 2 & 113.13 & 226.26 & 1.93 \\ Goltrix Titan 565 S.C. & l & 71.36 & 3 & 104.7 & 314.1 & 2.68 \\ Targa Super 0.5 EC & l & 24.69 & 1.5 & 72.45 & 108.68 & 0.93 \\ Syrale 475 EC & l & 30.74 & 1 & 135.3 & 135.3 & 1.16 \\ Porter 250 EC & l & 10.04 & 0.4 & 110.5 & 44.2 & 0.38 \\ Total cost of plant protectants & & 178.19 & & & 784.34 & 6.7 \\ N-ammonium nitrate 34\% & dt & 296.72 & 3.53 & 370 & 1306.1 & 11.16 \\ P-SuperFosDar 40\% & dt & 164.18 & 2.2 & 328.5 & 722.7 & 6.18 \\ K-potassium salt 60\% & dt & 249.45 & 2.83 & 388 & 1098.04 & 9.38 \\ CaO-saturation lime (every 4 years) & dt & 7.11 & 40 & 3.13 & 31.3 & 0.27 \\ Total fertilizer costs & - & 717.47 & - & & 3158.14 & 26.99 \\ TOTAL DIRECT COSTS & - & 1076.6 & - & & 4738.98 & 40.49 \\ DIRECT SURPLUS & - & 1849.27 & - & & 8140.12 & \\ Cost of comprehensive service (field collection) & dt & 48.84 & 500 & 0.43 & 215 & 1.84 \\ Production fee & dt & 0 & 500 & 0 & 0 & 0 \\ Seed sowing & & 62.78 & 0.7 & 394.75 & 276.33 & 2.36 \\ Root harvesting (Holmer combo) & & 306.69 & 1 & 1350 & 1350 & 11.54 \\ Liming (every 4 years) & & 9.81 & 0.5 & 345.46 & 43.18 & 0.37 \\ Total cost of services & & 379.28 & & & 1669.51 & 14.27 \\ Discing & h & 62.78 & 2 & 138.18 & 276.36 & 2.36 \\ Harrowing (2 \(\times\) 0.7 h) & h & 41.86 & 1.4 & 131.62 & 184.27 & 1.57 \\ Deep plowing & h & 78.21 & 2.5 & 137.7 & 344.25 & 2.94 \\ PK fertilizer sowing (2 \(\times\) 0.7 h). & h & 46.16 & 1.4 & 145.14 & 203.2 & 1.74 \\ Pre-sowing cultivation (aggregate 2 \(\times\) 0.7 h). & h & 54.26 & 1.4 & 170.6 & 238.84 & 2.04 \\ Post-harvest fertilization with N (2 \(\times\) 0.7 h). & h & 46.16 & 1.4 & 145.14 & 203.2 & 1.74 \\ Spraying (5 \(\times\) 0.5 h). & h & 89.29 & 2.5 & 157.21 & 393.03 & 3.36 \\ Collection of roots from the harvester & h & 66.89 & 2 & 147.22 & 294.44 & 2.52 \\ Total cost of cultivation and protection & & 485.61 & & & 2137.58 & 18.26 \\ Agricultural tax & & 38.62 & & & 170 & 1.45 \\ Liability insurance & & 6.82 & & & 30 & 0.26 \\ Depreciation of buildings & & 116.03 & & & 510.74 & 4.36 \\ Other general and administr. expenses & & 245.55 & & & 1080.85 & 9.24 \\ Total overheads & & 407.01 & & & 1791.59 & 15.31 \\ Own labor costs & h & 261.38 & 48 & 23.97 & 1150.56 & 9.83 \\ TOTAL INDIRECT COSTS & & 1582.13 & & & 6964.23 & 59.51 \\ AGRICULTURAL INCOME & & 267.14 & & & 1175.88 & \\ \hline \hline \end{tabular}  
* The following component costs were used for cost analyses:
* Total Revenue (\(TR\)).
* Variable Costs (\(VC\)).
* Fixed Costs (\(FC\)).
* Return Over Variable Costs (\(ROVC\)).
* Net Farm Income (\(NFI\)).  
\end{table} 
Table 3: Calculation of production costs for 1 ha of sugar beets in the 2022/2023 season (dollar exchange rate 31 December 2021-PLN 4.4018). The cost of own labor was estimated at the parity rate per hour, as presented in the paper by [PERSON] [11]. The annual labor time for an agricultural worker is assumed to be 2200 h [11; 35]. The cost of tractor work was determined based on the literature [41]. Tractor purchase was classified as an investment (CAPEX). The costs included depreciation, fuel, oils and lubricants, repairs, storage, insurance, technical inspections, and interest on capital.