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erentiated according to production profile so branches farming and the activities of the branches. This is quite visible in the branch of the plant production industry and this is also influencing the livestock, as it provides the animals food.

The relative long time-lag between costs and production, the quantitative irregularity of production, the costs generated especially in the process of administrating and managing farms and agricultural entities, occurring after obtaining production, are criteria to be taken into account in determining the moment when the unit cost computation may be performed.

The unit cost computation of production may be conducted monthly, provided of course the knowledge of both the production and costs. The computation is performed cumulatively throughout the year period some time after the production was obtained.

The monthly computation of unit cost for the agricultural products and the cumulative computation for the entire timeout period elapsed from obtaining the required output is justified due to the mechanism of managing the agricultural entity. The limited character information provided by the unit cost of production during the year is influenced as described in the first place, by the particular production process in agriculture. On the other hand, the monthly computation of the production unit cost based on data from the production reference month should not be considered a definitive cost.

The unit cost of agricultural products, being computed by dividing the actual costs to the amount of output produced, requires that, at the year's end, the farms perform the final computation based on the actual resource consumption level. The computation of the unit cost can be made using the simple division method. This method can be applied in the vegetal farms as well, where all the expenses are made in order to obtain one type of production and there are no secondary products. All the expenses have a direct character, the unitary cost being established on the basis of the total of the expenses divided by the quantity obtained.

The mutual transfer of goods between vegetable farms and livestock farms as well as the consumption of the own production of the same farm subunit, is also a characteristic with implications for unit cost computation for the agricultural products.

The complexity of agricultural production causes an exchange of activities between production farms or between farms and ancillary sectors. In this context, a solution in evaluating these activities is necessary. The essential coordinate for the evaluation of this activities exchange, which would be considered in the computation of the unit cost, should be the actual level of the effort made by the farm subunit.

Since during the year the cost computed by farms and ancillary sectors is not a definitive cost, the standard costs may be used for evaluating the consumption of products from own production or the labour from ancillary sectors. At the year's end, when the definitive computation of agricultural products costs is performed, it is necessary to include in the cost computation this internal consumption at the actual level.

Another issue with implications for the unit cost computation for the agricultural products is represented by the possibility of obtaining both the primary and secondary products from certain crops and