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ustified by the persistence of natural fertilizers and cultures rotation.

Natural fertilizers administrated to trees plantations and wineries are not considered indirect expenses, being accounted for as direct expenses.

Expenses with natural fertilizers/ha = Total expenses with natural fertilizers/Total cultivated land (4)
The expenses established on each ha are applied to the surface of each culture, no matter if one culture or another has or has not received natural fertilizers.

e) Allocation of farm overhead. This is done by using the supplementing method based on single coefficient. As common allocation base for cost objects is chosen the total of expenses established till this stage on cost objects.

K farm overhead = Farm overhead/ The sum of the allocation basis of cost object (5)
This coefficient is applied to the allocation basis of each cost object.

By following the above steps, it can be reached the assignment of both direct costs and farm overheads to cost objects.

If the full cost is computed, then the general overheads and the distribution costs should also be assigned.

The general overhead costs of the agricultural entity are assigned to the production farms based on an allocation basis that is common to the farms, such as: the total of the direct costs and farm overhead, the income recorded for each farm etc.

The general overheads of the agricultural entity allocated to the farms become the subject of the allocation to the cost objects of the farm by using the supplementing method based on single coefficient.

If the distribution costs were not identified for each cost object, then they should be allocated using the supplementing method.

C. The computation of production cost per unit is the final stage of calculation. To determine the unit cost of production, together with the complete and accurate determination of production costs, the proper identification of production on cost objects is of particular importance. Fundamentally, the computation of production unit cost is related to the two terms respectively, production costs and obtained production. Vegetable production refers to the production resulting from the harvest, as expressed in appropriate units (t / wheat, t / corn, etc.).

Establishing the unit cost of agricultural products is performed through several methods differentiated based on the particularities of the products harvested. Best practice of farms shows that for calculation of production cost per unit are used: simple dividing method, residual value method and, quite limited, equivalence indices method (for fodder cultures).

Particularities for cost computation on vegetal farms
The methodology presented for cost computation in agriculture has general validity. The complex character of agricultural production determines several particularities in establishing costs for certain domains of agricultural products (Cărbunescu et al., 1988). In this respect, we present the following particularities:

1. Greenhouse cultures are cultivated during two production cycles: cycle I, in the first half of the calendar year an cycle II, in the second half of it. The cost computation is performed on production cycles for each culture and for the whole greenhouse production. Calculation on production cycl本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。