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rently. Since the computation of the production unit cost starts with this action and the subsequent control based on correlations is difficult to perform, this step is requiring a careful analysis of the data that are centralized.

B. Allocation of indirect costs to cost objects is a complex step, requiring the allocation of both, the costs from ancillary sectors and the indirect cost of the farm. When performing this stage, the following sub-stages must be taken into consideration:

a) Allocation of tractors and agricultural equipments expenses. This kind of expenses refers to a heterogeneous activity from the works' content point of view. The diversity of works performed through tractors and other agricultural equipments is homogenized by a conventional measure unit called hantru (hectare standard plowing). Transforming all works in a conventional measure unit is based on differentiated coefficients considering the complexity degree of the performed works. Tractors and agricultural equipments expenses are allocated on farms' activities based on the expenses established for conventional unit (hantru) and the works volume expressed as hantri on beneficiary activities.

Expenses/hantru = Total expenses with tractors and agricultural equipments / Total volume of works expresses in hantri (1)
The expenses thus calculated for each conventional unit (hantru) are multiplied by the volume of works expressed in hantri for agricultural products (wheat, corn, etc.) and for other activities of the farm.

b) Allocation of combines expenses. This kind of expenses collected in operative accounts refers to harvesting some agricultural products. The allocation of these expenses is performed considering the quantity of products harvested with the help of these machines. If combines have been used for harvesting only one agricultural product, then all the combines expenses will be allocated only to that agricultural product, without any allocation computation. Only when they are used for more than one product allocation computations must be performed.

Combines expenses/tone = Total of combines expenses/The quantity of harvested products (2)
The amount of expenses established per tonne harvested is multiplied by the number of tones harvested for each product where the combines have been used.

c) Allocation of irrigations expenses. These expenses are allocated over the irrigated cultures proportional with the water volume expressed in meters cubes, previously calculating the expenses for one meter cube of water. The total amount of irrigation expenses contains both the expenses allocated by hydro-ameliorations sector, as well as the expenses performed with the farm's own means.

Expenses/m3 water = Total irrigation expenses/Water volume expressed in m3 (3)
Expenses calculated for each m3 of water are multiplied with the water volume expressed in m3 used for irrigating cultures.

d) Allocation of expenses for natural fertilizers applied to land cultures. Allocation of these expenses is established proportional with the cultivated land, including the one prepared as cultivated field.

This kind of expenses consists of the book price of fertilizers and of transport and splitting expenses. These are allocated to all agricultural products, no matter if they received or not fertilizers. This kind of allocation is j