Abstract
This study is carried out in spring season for three different agricultural regions in Ninavah Governorate. These regions specialized in potato production in different systems according planting areas (5 , 17.5 & 25 hectares) and costs of labor , machines and equipment needed for the all agricultural operations for potato production. The results of this study are: Hectare cost for potato production differ according to the total planted area. When the planted area is (increased), the mechanization costs value is decreased. The main components of potato costs are irrigation system renting, transporting, labor and fuel consumption. While the costs of harvesting, irrigation and transporting operations forms the largest part of mechanization operations costs of potato production. The total production costs is 12741310 Dinars for first system (5 hectare), 54917351 Dinars for second system (17.5 hectare) and 77718894 Dinars for third system (25 hectare). While the net return (profit) for first system is 11268689 Dinars, 22187648 Dinars for second system and 79781105 Dinars for third system.