Economic Efficiency of Soybean Production Depending on Soil Tillage System

The aim of the study was to evaluate the economic efficiency of soybean cultivars at different soil tillage system (ploughing method, reduced tillage, strip tillage). The study was based on the results of a five-year (2016-2020) field study, conducted at the Agricultural Experimental Station in Kępa Puławy (farm in Osiny), belonging to the Institute of Soil Science and Plant Cultivation in Puławy. In the scheme of trial two cultivars of soybean: Aldana (000 – early) and Merlin (00-mid-early) were used. The strip-till system brought the highest value of harvested soybean seeds of Merlin cultivar – 6,262 PLN/ha (mean in 2016- 2020). The high value was also obtained under full ploughing system (6,251 PLN/ha). The highest profitability of soybean cultivation determined based relation production value of seeds to direct cost was obtained under strip-tillage system (mean for two cultivars – 1.68). In direct cost structure the highest percentage had seeds material cost. The gross margin was determined as an indicator of economic efficiency. The economic effectiveness of cultivation of two soybean cultivars was evaluated from the perspective of utilizing the basic factors of production – land. Analysis showed that the highest level of gross margin determined on based the difference of production seeds value, direct cost and indirect cost was obtained in soybean cultivation under strip-tillage system. The profitability index was also determined as the relation of production value of soybean seeds to direct costs. The level of the gross margin was more impacted by the level of the obtained yield and the cost of agrotechnical treatments than by the level of other direct costs.