Unit Costs and Income from Selected Products in 2016 – Research Results in the AGROKOSZTY System

The aim of the paper is to present the economic results of winter wheat, winter rye, winter rape, sweet lupine, fodder peas and pigs for slaughter in 2016 on farms with different production scale. Research was held at commercial farms, which sell their production. These farms are enterprises. The results of products were influenced by production capacity of farms, i.e. resources of land, labour and capital, their quality and the manner of use, but they were also dependent on external conditions (e.g. market, weather). Diversification of direct and indirect costs and the costs of own factors of production caused the diversity in economic costs. The research showed that the highest economic costs were recorded for large scale of production – winter wheat, winter rape and fodder pea, for medium scale of production – winter rye and sweet lupine, and for small scale – pigs for slaughter. The income from management was provided by all researched plant production products. Whereas the production of pigs for slaughter did not allow to obtain income from management. However, the favourable effect of the scale of production is visible, the loss of producers pigs for slaughter on a large scale – in comparison to small scale – was almost 5 times lower. The results indicate the advantage of a large scale of production, but it was revealed at different levels of economic calculation.