It is emphasized that in agriculture, enterprises carry out production in approximately similar natural and climatic conditions. Therefore, inter-farm comparative analysis can be more widely used here. Along with the traditional method of comparative analysis of the efficiency of agricultural enterprises, it is advisable to additionally identify the level of use of the potential of the indicator under study and set the percentile value that reflects the place of this business entity in the ranked range of the sample. Some features of the comparative analysis are shown on the example of 50 agricultural enterprises of the ATU Gagauzia, cultivating sunflower in 2021 on areas of 50 hectares and more. The methodology for carrying out additional calculations is easy to use and is quite affordable for its use, both for educational purposes and in production conditions.