AGRICULTURAL COST ACCOUNTING – KEY ELEMENTS

Abstract

Since agricultural sector interferes with energetical one, using the same production facilities, the importance of first one is continuously growing. Despite this fact, the studies shown a need of bigger efforts on agricultural cost accounting research, especially on developing countries, for small an micro-entreprises. The purpose of this paper is to develop a set of key elements on agricultural cost accounting, in order to bring calculation methodology at the same level with tehnological development and interest for this sector. The study is based on literature review and the experience of agricultural Romanian companies.