The paper aims to present the cost effectiveness of production in horticultural farms from selected countries of the EU. It was found that in the period 2009-2012, the farm costs increased in Italian, Polish and Spanish farms. The increase in the share of total costs in the value of production in the Italian reflected both the decline in the value of production and the increase in production costs. In Polish and Spanish farms the increase of the costs of production resulted from a larger decline in production value than the drop in production costs. The decline in production was recorded in Dutch, French and German farms, mostly due to the higher growth in production value than the increase in production costs.