The aim of the study was to analyze wheat production costs in selected farms of the main players in the market and the achieved financial result. The analyzed costs are divided into direct costs, operational, land and other costs. The study used data from an agri benchmark database for the period of 2011-2013. It resulted that in most of the analyzed farms (except farm from Russia and Ukraine) direct costs for 1 ton yields remained at a similar level. The main differences was in operating costs and the cost of land.