Abstract. The work presents a complex analysis and cost accounting of beet sugar cultivation in the 2017/2018 campaign for individual farms in the Lubelskie Province. The economic results obtained by the producers were mainly affected by indirect costs accounting for 57,7% of the revenue from the total production. Within this group of costs the sowing as well as harvest and soil liming services were the major part, reaching 18,53%. Sugar beet production in the analyzed campaign was profitable, with the profitability index 1,28 and unit production cost 13,99 zl/dt. Sugar beet growing is considered one of profit-making activities in agricultural production, yet it is characterized by the high production cost that gobbled up 68,37% of total revenue in the analyzed campaign 2017/18.
Key words: sugar beet, cost, profitability of sugar beet production