On the basis of consulting related information and data, costs for flue-cured tobacco production were surveyed and analyzed with Liuyang tobacco growing areas as an example. Results showed that there is rise and fall in fertilizer cost for flue-cured tobacco production; change in pesticide and agricultural plastic film is little; other costs for flue-cured tobacco production rise rapidly in recent years. Besides, there is certain reduction in labor units per mu for flue-cured tobacco production; labor price has an annual growth rate of 15%-25%. The proportion of labor cost to total cost for flue-cured tobacco production is increasing, thus rise of labor cost is the major factor promoting rise of costs for flue-cured tobacco production. Through adjustment of purchasing price and various subsidies, the change of per mu yield is a decisive factor influencing benefits of flue-cured tobacco production.