Abstract
Abstract Cattles breeding are considered to be the most important activity of breeding in farming. It is a source of many products such as meats, diaries and other milk products. The problem of the study has been identified in the lack of flowing the scientific methodology in measuring and accounting of the real costs of the animal activity in many cattle breeding farms. Al Rafidain cattle farm was the selected sample in Mosul City to be targeted in the current research. The study tackled the non ability to control the costs of animal activity in general, in accuracy of assessing the animal production in the final period and the negative effect on the final accounts and the financial lists. The main aim of research is to measure the costs of animal production in Al Raffidean farm, new births and cattle products, to guide the managements in decision making, cost control and other account analysis in various costs (as estimated and actual costs). The research hypnotized the use of the basics of cost accounting together with the endeavourer of probable measurement of the actual costs of animal products to help farming management in many uses of costing data. .
