Large investments, research efforts and time have been allocated till nowadays for innovation of agricultural tractors and machinery, with the primary aim to increase their productivity, reliability, durability, as well as the environmentally friendly, safe and easy usage. Following this general trend, present work is focused on theoretical analysis of the forces acting on the links of the three-point hitch mechanism. The simulation algorithm and computer code have been developed for calculation of draft forces by two methods (following ASAE D497.4 standard and Goryachkin approach), depending on the three point linkage geometry and mouldboard technical characteristics, and calculation of forces acting on lower and upper links of three-point hitch mechanism. Calculated forces values, based on ASAE draft, exposes smaller differences compared to experimental values, while for the Goryachkin method improvement is possible by entering experimental values for soil resistance coefficient k and coefficient of dynamic resistance ε, as we did in this study performing measurements on the aggregate comprehending tractor IMT 539 (IMT Belgrade, Serbia) and two furrow moldboard plough PTO 2.25 (OLT, Osijek, Croatia).