Abstract: Nineveh province was chosen as an applied model for the study, because it is one of the most imputant governorates in potato cultivation and production. The preliminary data of the study were collected according to a simple random sample of potato growers for the spring harvest (2019). The total number of farmers in the sample was 315 representing 23% of the study community chosen by using a questionnaire for this purpose, and among the most important goals which the study seeks to achieve was to determine the optimal production levels (minimizing costs and maximizing profits) in the short term being among the key targets of the successful farm manager, in addition to estimating the function of costs for the short term for the total spring harvest (in 2019). The research comprises the flloawing items:
First: Estimating the production function (Cup-Douglas) using OLS method to represent the relationship between the dependent variable that represents the quantity produced of potato yield (y) of dunum and the independent production factors used; labor (L) worker / day and capital (K) million dinars. it is significamt that the double logarithmic function is the most consistent function with economic logic and in representing the relationship in terms of passing statistical and standard tests. The labor resource included (family labor and wage labor), while the capital resource included all items of capital expenditures (seed quantity, fertilizers, pesticides, mechanical work, irrigation wages, fuel, and maintenance wages), then finding economic derivatives (marginal and average output) , equal output curves, short-term cost function was derived from Production function.
Second: The total short-term cost function of the sample farms was estimated, and the output from the potato crop was counted as an independent variable, while the calculated total costs (million dinars) counted as a dependent variable. The quadratic function was the best function based on statistical and standard tests, economic derivatives (marginal and intermediate costs) were found, and the level of output that maximizes profit from potato crop production was determined, and cost elasticity was derived. Finally, the most important results were mentioned and recommendations were proposed by the study on the subject, including: - that suggests presence of a large number of obstacles to the production of the crop, the most prominent of which was the high prices of seeds, fertilizers and pesticides, the lack of machinery and equipment for harvesting the crop which leads to high costs of harvesting, and not considering the export of the manufactured production which in turn affects decisions about this crop. The researcher recommends that the Ministry of Agriculture expands the area of land belonging to it which is suitable for planting potatoes, and operating large numbers of agricultural engineers and large numbers of manpower according to partnership, investment or Self-financing schemes, and this would accommodate large numbers of labor that consequently contribute to reducing unemployment, creating job opportunities and the establishment of the development of potato cultivation project through their dependence on modern methods.