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Resume
Increasing the competitiveness of Bulgarian agriculture is directly related to the issue of cost. By making a decision to invest in new equipment, to buy a second-hand equipment or to use outside services, the famer has to first answer to the question: what will be the cost of each operation in each case and when it will return its investment. On the cost of each operation of agricultural machinery depends on the choice of operations that the farmer will apply to his farm. The calculation of cost is important for pricing of services rendered to external entities with agricultural machinery. The purpose of the report is to examine theoretical and methodological aspects of calculating the cost of operations with agricultural machinery.