The purpose is improving the efficiency of the harvesting processes by the used combine harvesters; studying the dependence of the efficiency of the seasonal developments, price and useful life. The methodological basis of research is the account of combine’s life in determining the direct operating costs per one working hours.
The determination of depreciation for a certain period of the combine’s operation is proposed to exercise with the actual value of the reduction of its market (residual) value for this period. The model is developed and the cost of harvesting, depending on the market value, the technical condition and the planned annual loading harvester is calculated. Analysis of expected costs compared with the cost of grain harvesting would assess the economic risks acquiring combine harvester.