27. Accounting aspects of the production costs calculation in the organic grain production

Nowadays organic agriculture is an element of the strategy for steady development, which is a global method for agricultural development. A large number of imperative requirements have been implemented, strongly related with additional specific expenses and their accounting. The organic production of grain crops requires much more detailed studies of the basic expenses, related to the agricultural technology. In terms of organic production, it is necessary not just to change the technological processes but also the level of investments or the combination of single investments, as well as some structural changes in the system of agriculture as a whole. The results of the activity in organic grain production are intricately related to the production costs management. The used materials and stuff require the mentioning of the entire cycle of production and managing the resources when interpreting and analyzing the results from the activity.
One of the imperatives in the requirements for organic production is the mandatory accounting and the separate estimation of the costs. There is no specific criterion for the accounting of the costs, related to the entire process of organic grain production. The main purpose of this study is to show and outline the basic problems in the accounting of the production costs in the organic grain production.