The article analyzes production costs in multi-product tomato processing plants. Fixed costs make up 16% of total production costs, with variable costs making up the remaining 84%. Variable costs vary by product, with processing supplies being the largest component for canned whole tomatoes, tomato juice, and catsup, and raw product supplies being the largest for tomato puree and paste. Regional differences in variable costs have the biggest impact on total production costs. The study's findings can help evaluate production strategies and advantages at different levels.