Costs in the agricultural enterprises in connection with controlling system

We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own costs, which will enable to identify the hidden reserves and to improve the enterprise efficiency.