Abstract
The main goal of the publication was to show the differences in profit when using manure directly as fertilizer (after the storage period) or as a substrate for biogas plants with a cogeneration unit, and then using the digestate for fertilization purposes. The comparison covers the streams of costs, revenues and profits over the year between 14 October 2021 and 14 October 2022. This period was chosen due to the energy and fertilization crisis caused by the war in Ukraine. Profitability forecasts for biogas investments (including the payback period) are presented, with the reduction of greenhouse gas emissions, i.e., methane and nitrous oxide, taken into account. The performed economic, energy and ecological calculations of manure management can be used as guidelines when considering investing in biogas plants, as well as what is recently becoming a new trend: the carbon footprint of dairy production. Input substrate parameters, gaseous emissions and biogas yields were obtained from own research (manure samples were collected) and from literature data, including guidelines for international and national IPCC protocols.