Effect of tillage system and soil conditioner application on soybean (Glycine max (L.) Merrill.) and its crop management economic indicators. Agriculture (Poľnohospodárstvo), vol. 60, 2014, no. 2, pp. 60-69. Ing. Ladislav Kováč, PhD. (*Corresponding author), National Agricultural and Food Centre, Research Institute of Agroecology, 071 01 Michalovce, Špitálska 1273, Slovak Republic. E-mail: kovac@minet.sk Key words: soybean, fertilisation, soil tillage, costs, economic effectiveness 60 Agriculture (Poľnohospodárstvo), 60, 2014 (2): 60−69 DOI: 10.2478DOI: 10. /agri-2014 Experiments with soybean on heavy soils of East Slovak Lowlands were established in the years 2010-2012. The effect of mineral fertilisers and soil conditioner application on soybean's yield using three tillage systems (minimum tillage (MT), conventional tillage (CT) and no tillage (NT)) was studied. Production costs and economic efficiency of crop management practices were evaluated. The influence of production year on soybean crop was significant in the order of 2011, 2010 and 2012. Statistical evaluation confirmed that the effects of CT and MT systems were more significant compared with NT system. No significant differences were found between the variants of the mineral fertiliser and conditioner application. Differences in the total cost of soybean cultivation, as measured between years, were not significant. Fertilisation variants with application of HUMAC agro and NPK generated the highest costs. On the other hand, the lowest costs were achieved at fertilisation variants with application of NPK alone. Comparing tillage variants, the CT system had the highest costs each year. Significant savings were achieved on MT and NT variants. During the experimental period, a profit was reached on all variants. Applying NPK alone, the highest profit was achieved in 2010 and 2012 using MT system and in 2011 with CT tillage. The variant b 2 with PRP sol in the years 2010 and 2011 was the most profitable using NT system and in 2012 using MT. Variant with HUMAC agro was the most profitable in each year using MT. The lowest income threshold for zero profitability was calculated in 2012. Using CT farming techniques at NPK fertilisation variant b 1 in 2012, the income threshold was 1.85 t/ha, at variant b 2 PRP sol it was 2.10 t/ha and at variant b 3 HUMAC agro it was 2.42 t/ha. At MT and NT systems, the income threshold values for zero profitability were lower.Soybean cultivation requires suitable growing conditions. Yield and quality parameters of soybean are affected by many factors, but the appropriate interaction of soil and climatic factors that already exist at the regional level (Anthony et al. 2012), is essential.Soybean, as reported by Šariková and Fecák (2007), is sensitive to incorrect and inconsistent essential tillage. Neglected and poorly made essential tillage makes stand establishment harder and increases the risk of its cultivation. Quality essential tillage is also an arrangement that can substantially eliminate the negative impact of suc...