Abstract

They are investigated the main technical and economical indices of mechanized operations for sesame growing and harvesting with grain harvester. The ABC (Activity Based Costing) approach is applied for calculating all production expenses. It is determined that the application of mentioned technology is profitable when the area exceeds 53 hectars, the average yield is above 980 kg/ha and harvest losses are below 52 %. The harvest composes 9,94 % from total expenses, but the share of losses of this operation determines the economic efficiency of the whole mechanized production of sesame.