Material and Energy Flow Cost Accounting of Sugar Beet Production in Iran: Enhancing Sustainability and Economic Viability

This study evaluates the production of sugar beet in Iran, focusing on material and energy flow costs to identify critical points of high energy consumption and costs to enhance production sustainability. The Material and Energy Flow Cost Accounting (MEFCA) method, in line with ISO ۱۴۰۵۱ standards, was used for this analysis. Data were collected from sugar beet farms during the ۲۰۲۲-۲۰۲۳ agricultural year, covering all production stages from pre-planting to harvest. One hectare was considered as the functional unit, and all inputs and outputs were assessed based on this unit. The average energy input to sugar beet agro-ecosystems was ۵۲,۴۱۰ MJ ha-۱. Energy losses, due to factors like irrigation water wastage, crop losses, and pesticide use, totaled ۱۰۲,۲۰۱ MJ ha-۱. In contrast, the positive energy output from the harvested crop was ۱,۲۴۳,۲۰۰ MJ ha-۱. Over ۹۹% of energy losses were linked to sugar beet loss during harvest. Energy indicators, including energy productivity (۱.۴۱ kg MJ-۱), energy ratio (۲۱.۷۷), net energy (۱,۰۸۸,۵۸۹ MJ), and specific energy (۰.۷۱ kg MJ-۱), were calculated. Average production costs amounted to ۱,۱۹۲ ha-۱, with a gross production value of ۴,۶۵۱ ha-۱, resulting in a net income of ۳,۴۵۸ ha-۱ and a benefit-cost ratio of ۳.۹. Labor costs accounted for the highest share of production expenses. Sugar beet production in Iran remains economically and energetically viable, provided that subsidies for energy carriers and other inputs are maintained. Based on these findings, several strategies to improve sustainability and optimize sugar beet production are suggested, including reducing harvest losses through improved harvesting techniques and advanced machinery, optimizing energy use through efficient irrigation practices, minimizing pesticide application, managing labor costs via automation of specific processes, and investing in research and development to introduce innovative technologies.

Keywords:

Economic Efficiency , Energy Productivity , Material and Energy Flow Cost Accounting , Sustainability