摘要：The paper compares and evaluates the development of the total production costs incurred for the production of selected agricultural crops and generated revenues in four Central European countries. Consequently, it also assesses the profit or loss statement. The comparison is made between countries and over time. The paper also assesses the proportion of overhead costs to total costs incurred for own crop production. We also track the profitability of incurred costs for agricultural products in these countries in order to provide information not only to scientists, but also representatives of agricultural industry. The partial objective of the paper is also to assess costs and revenues separately for livestock and crop production. In assessing agricultural companies are still used traditionally calculation methods. Currently, traditional cost calculation methods are not considered sufficiently accurate. The paper points out to the possibilities of modern cost management and their benefits to the traditional agricultural sector.
关键词：total production costs;overhead costs;profitability of the costs;cost management;Central European countries;agricultural products
