Abstract
A comparative analysis of the efficiency of crop production and its cost is presented. The necessity of using an additive model and methodology for calculating the share influence of individual factors in determining production costs has been justified. The dynamics of indicators of the volume of proceeds depending on the sale of all products of crop production sector, as well as sales volume of wheat and barley according to the data of a specific agricultural enterprise are studied. The average annual growth rates of production and cost of these crops is calculated. The value and specific weight of production costs when growing them for the analyzed period is shown in comparison. It has been determined how, in quantitative terms, material costs and depreciation costs affect the amount of expenses. The relationship between the indicators of efficiency of crop production and cost price is considered. Its direct impact on the level of income in production and sale of products has been determined. The need for constant monitoring and stabilization of material costs is noted, especially for fuel and lubricants and spare parts, depreciation deductions, which are the main factors in increasing the profitability of goods. The necessity of constant monitoring of indicators calculated on the basis of economic factors that accumulate all elements of production process has been justified. In the conclusion of the article, the reserves for increasing the volume of crop production yields are revealed, recommendations on increasing competitive advantages in crop production sector are presented.