Modern agriculture is characterized by a deepening of the crisis, reduced production, reduced efficiency and sectoral imbalances, which together with climatic conditions significantly reduce the chances of the company to obtain a positive financial result. The main goal of any enterprise in the market conditions of management is to maximize profits, and sustainable occupation of the enterprise's position in domestic and international markets. You need to improve the efficiency of production. Because the amount of profit in addition to the price level can be influenced by changing the cost of production of the product and its volume, an important issue is to study the cost of production, which reflects economic activity of the enterprises, their achievements and shortcomings. Therefore, finding ways of reducing costs is a priority for agricultural producers in the current economic conditions. With the transition to market development path, when businesses should independently provide the necessary volume and composition of resources for the implementation of production and fully accountable for results, research costs and identifying opportunities for its reduction is of particular relevance.