“…Economic performance of the different variety clusters was assessed with management accounting using (a) yield and quality data from the 2014–2016 field trials, (b) beet prizes 2017 in 1-year contract of Nordzucker (2016) , (c) input data for seeds, fertilizers and plant protection products from a farm survey in Germany in 2012–2014 ( Stockfisch et al, 2013 ), (d) mean costs of seeds at the sugar companies Südzucker AG ( BISZ, 2017 ), Nordzucker AG (Ewers, personal communication) and Pfeifer & Langen GmbH & Co. KG ( LIZ, 2017 ), mean costs for fertilizers in Lower Saxony January–March 2017 ( Landwirtschaftskammer Niedersachsen, 2017 ) and mean costs for plant protection products at agricultural dealers (AGRAVIS Raiffeisen AG, Münster and Hanover, and BayWa AG, Munich), (e) farm business management data bases ( KTBL, 2017 ; Uppenkamp and Nacke, 2017 ) to estimate labor and machinery costs of fungicide application based on the aforementioned German farm survey. The number of fungicide applications according to the threshold system ( Wolf and Verreet, 2002 ; Lang, 2005 ) was assumed according to variety cluster and disease pressure ( Table 3 ).…”