Abstract

M d lina Dumitru, C t lina Gorgan, Valentin Florentin Dumitru and Vasile Gorgan

Agriculture constitutes a specific sector of the Romanian economy. It does not contribute significantly to the increase in the gross domestic product, however, it is expected to fulfil three important functions: economic, social and environmental. The cost computation for the agricultural products is different from other activity sectors. Most of the papers addressing managerial accounting issues refer to manufacturing companies. The ones conducted in the services entities usually refer to not for profit organizations. We consider that our work is a research paper which brings contribution to the field as there is a very small number of works in the area. When computing the performance of an economic entity we have to refer to its costs and revenues. Our target in this paper is to establish the cost of the production obtained in a farm. The farm has a complex production, dealing with crops and also with livestock. Using as a research methodology the case study, we also aim to present the documents that the persons responsible have to fulfil in the normal production process.