Abstract: In order to study the impact of yield and price on the yield of facility tomato planting,and analyze the contribution rate of each internal factors of facility tomato planting cost to the change of its cost,based on the data of facility tomato planting cost and income of major production provinces（autonomous regions）from 2011 to 2018,the accounting method and comprehensive index method were used to analyze the factors influencing the cost-benefit change of facility tomato cultivation in six major production provinces（autonomous regions）in China from the aspects of contribution rate and contribution share.The results showed that the price was the decisive factor to increase the efficiency of tomato planting,the family labor cost was the most important factor to affect the variation of tomato planting cost,and the family labor price had the largest contribution share to the variation of tomato planting cost.