This article discusses the improvement of management analysis in farms, as well as the analysis of factors affecting the cost of production in farms. At the same time, the author's work mentions the main directions for reducing the cost of production. Analysis of the dynamics of the cost of 1 quintal of cotton and wheat in farms based on foreign experience, a comparative analysis of the dynamics of the cost of 1 quintal of cotton and wheat with the price of 1 quintal of cotton in farms and the calculation of factors influencing them, an annual calculation of factors influencing the results was carried out, and made relevant scientific findings.

farm, managerial analysis, product, cost, factor, analysis, management accounting, direct costing, standard costing