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standard costs of the products obtained:

wheat: 105,000 lei;

corn: 80,000 lei;

straw: 15,000 lei;

corn cobs: 5,000 lei.

Allocation of tractors expense (hectare standard plowing)
Expense/hsp = Tractors Expense/hsp = 30,000/600 = 50 lei/hsp

Tractors expenses for each type of cereals:

wheat = 50*200 hsp = 10,000 lei;

corn = 50*400 hsp = 20,000 lei;

Allocation of combine expense (number of tons harvested)
Expense/ton = combine expense /tons harvested = 28,000/1.400 = 20 lei/ton

Combine expenses for each type of cereals:

wheat = 20*900 = 18,000 lei;

corn = 20*500 = 10,000 lei;

Allocation of fertilizer expense (allocated according to the surface covered by the two types of cereals, without considering if the fertilizers were used for the entire surface):
Expense/hectare = 3,000/300 = 10 lei/hectare

Fertilizers expenses for each type of cereals:

wheat = 10*200 = 2,000 lei;

corn = 10*100 = 1,000 lei;

Apportionment of farm overheads
The apportionment of the farm overheads is computed on cost objects having an apportionment basis, which in this case is the total of the expenses established up to this moment of the cost calculation. To establish an apportionment basis for the cereals we have to add the direct expenses and the overheads apportioned up to this moment.

Expenses previously recorded:

wheat: 6,000 + 10,000 + 18,000 + 2,000 = 36,000 lei;

corn: 15,000 + 20,000 + 10,000 + 1,000 = 46,000 lei;

Kfarm overhead = 16,400/(36,000 + 46,000) = 0.2;

wheat = 0.2*36,000 = 7,200 lei;

corn = 0.2*46,000 = 9,200 lei;

General overheads apportionment
We admit the computation of the full cost and as a consequence we have to apportion the general overheads as well. The computation is made using the total direct expenses and overheads established on cost objects.

The expenses registered at the level of the farm are:

wheat: 36,000 + 7,200 = 43,200 lei;

corn: 46,000 + 9,200 = 55,200 lei;

Kgeneral overheads = 9,840/(43,200 + 55,200) = 0.1;

wheat = 0.1*43,200 = 4,320 lei;

corn = 0.1*55,200 = 5,520 lei.

Conclusions
Securing fair incomes for the farmers is at present a very important issue, widely discussed in Europe. Any such discussion shall be supported, however, with some tools which will effectively support any further steps aimed at resolving this issue. The cost of the agricultural products is one of them. This research paper presented an attempt to calculate the cost of wheat and corn as examples of agricultural products.

In the future researches we shall try to use different computation methods, such as the target costing.
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