期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2010
期号：3
页码：76-84
出版社：Petroleum-Gas University of Ploiesti
摘要：Agriculture constitutes a specific sector of the national economy. It does not contribute significantly to the increase in the gross domestic product, however, it is expected to fulfill three important functions: economic, social and environmental. The cost computation for the agricultural products is different from the one in other activity sectors. Most of the papers addressing managerial accounting issues refer to manufacturing companies. We consider that our work is a relevant research paper as there are very few documents in the area. This article presents the characteristics of the cost computation for the agricultural products farms. Furthermore, the paper also exemplifies a calculation of the agricultural products obtained on a farm.
