Unit costs of and income from selected products in 2014 - research results in the AGROKOSZTY system

The main aim of the paper is analysis of production and economic results of sugar beets, cow milk and live cattle in 2014 for farms having different production scale of these products. Research was held at commercial farms, which have greater development opportunities. The results of the researched products were affected by the production potential of farms, i.e. resources of land, labour and capital, their quality and manner of use, but they were also dependent on the external conditions of operation, e.g. weather or market conditions. This impact resulted in different level of changes in production volume, unit costs and implementation prices of respective products. A consequence of differences in selected production scale sections, production and price results and incurred costs was differentiation of profitability of production, understood as a difference between the production value and costs corresponding thereto and as a quotient of production value and costs in percentages. The research showed that benefits following from a growth in production scale are clear. Greater production volume allows for generation of higher income and due to a higher level of specialisation and mechanisation of conducted works it is connected with much lower labour inputs. This results in higher labour productivity. Thus, one might expect coverage of alternative costs of land and capital.