Abstract
ABSTRACT The importance of the activities of the agricultural installations has increased during the last years, in order to provide with important animal and agricultural products to meet the basic human requirements make the life continue. In order to specify the total final result of the agricultural installation activity in term of loss and profit, each final result of the sub-activity should be specified accurately and subjectively. The financial position of the agricultural installation in the end of the financial period should be defined by accurate and subjective definition of the assets and components of the installation in that date. Due to several problems that are related to the agricultural activity, the research attempts to approach one of these problems by questions on the countenance method that tackle the costs and the revenues of the by - products and are most correspondent with the accepted accountancy principles and origins in general. Thus; the structure of research was set up through the presentation of the methods of tackling the costs and revenues of the by - products and testing the best one as well as the impact of each method on the final result of the activity and the financial position of the agricultural installation. .
