The article analyzes the economic characteristics of poultry sector development on the example of large poultry farms in Tatarstan Republic. Special attention is paid to the role of production costs in poultry sector in increasing the efficiency of production-financial functioning of economic subjects. The authors prove that to compare the costs dynamics, the relative indicators should be cast to each 100 sq.m. of a farm, i.e. the conditions should be typified in order to analyze the structure, trends and development prospects of the farms' production-financial functioning. Conclusions are formulated, that the efficient management of production-financial functioning costs and structure will allow to achieve the increased efficiency of production-financial functioning of poultry farms. The crucial significance is attributed to innovative management, budget financing, special programs financing, and various forms of state-private partnership, which would increase the investment attraction of poultry sector.