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The subject of the study undertaken was determination of relations between the level and structure of costs and the economic effi ciency of the company of Polish food production sector, using the case study of Colian joint-stock company. The study adopted aggregated data of the prices and costs level, the profi tability indicators of revenue of assets (ROA), the economic viability of sales (ROS), the net value added, and data from periodic reports on the structure of costs by comparative cost system. The level of costs in the sector and in the company increased, despite the decrease in the share of costs of materials and energy, wages and salaries, social security and other benefi ts, depreciation as well as taxes and fees in the cost structure. The rate of decline in the operating profi tability of assets, the economic profi tability of sales and the level of value added at enterprise was lower than the increase in the level of costs, which may result from non-operational activities.

Determinanty i tendencje zmian efektywności ekonomicznej Colian S.A. na tle ogółu przedsiębiorstw przemysłu spożywczego w Polsce