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The article studies the importance of economic analysis according to the results of research of scientific works of domestic and foreign scientists. The calculation of the influence of factors on the change in the cost of harvesting timber products by cost items has been performed. The results of the calculation of the influence of factors on the change of costs on 1 UAH are determined using the full cost of sold products. The variable and fixed costs and their distribution are allocated that influences the calculation of the impact of factors on cost changes on 1 UAH of sold products. The paper singles out the general results of calculating the influence of factors on cost changes on 1 UAH of sold products. According to the results of the analysis, the list of reserves for reducing the cost of production at forest enterprises was proposed. The main sources of reserves for reducing the prime cost of forest products at forest enterprises are investigated based on the conducted factor analysis.