بررسي استفاده از حسابداري و روش هاي آن در خصوص محصولات كشاورزي (مطالعه موردي: قارچ خوراكي)

Using Accounting and Itʹs Methods for Agriculture Products (Case of Edible Mushroom)

The prerequisite for Planning , and then Control as the two responsibilities in management in production companies , especially in producing edible mushroom , is having the cost , the cost in which the production of a proper cost accounting has been followed. Present research is about « examining the existence of cost accounting systems in the industry , followed by proposing a suitable costing system » . Two hypothesis were suggested . " as a lack of costing system on the industry " and " the possibility of development of an appropriate costing system for the industry " . In order to make sure that the developed system is practical , and in the absence of reliable input data , Delphi examination method is used and the system is judged by scholars and experts.