Abstract
We present the model of a new information system for agribusiness management that supports Direct Costing and. Activity Based
Costing methodologies. We conducted interviews with key-informants to evaluate their needs and identify the. Information
requirements for the introduction of structured cost management approaches in a Farm Management Information. System. The
.Paper presents a viable design of the system supported by a working prototype and a set of reports for farm decision, makers. This
system offers precise information about crop costs with general, costs allocation procedures based on the consumption. Of
activities and enables, sensitivity analyses.
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