Planting date of soybeans [Glycine max (L.) Merr.] is one of production components in cultural systems. The objective of the current study was to identify the components of soybean production and cultural practices encompassing planting dates and cultivars that respond to dry matter accumulation, harvest index and yield components. Three determinate soybean cultivars were planted on May 13 (early), June 3 (mid), and June 24 (late). Planting density was 60$ imes$15cm with 2 seeds (222,000 plants per ha). Soybean plants were sampled every 10 days interval from the growth stages of V5 to R8 and separated into leaves including petioles, stems, pods, and seeds. Dry matter accumulations, harvest indices, and yield components were measured. Early planting had taken 55 days from VE to R2 and late planting taken 39 days indicating reduced vegetative growth. Early planting showed higher leaf, stem, pod and seed dry weights than late planting. However, late planting appeared to be higher harvest index and harvesting rate. Vegetative mass including leaf and stem increased to a maximum around R4/R5 and total dry weight increased to a maximum around R5/R6 and then declined slightly at R8. The highest seed yield was obtained with mid planting and no difference was found between early and late plantings. Cultivar differences were found among planting dates on growth characteristics and yield components. The results of this experiment indicated that soybean yield in relation to planting dates examined was mainly associated with harvest index and harvesting rate, and planting date of cultivars would be considered soybean plants to reach the growth stage of R4/R5 after mid August for adequate seed yield.