To start an agricultural enterprise is a seriously reconsidered task. Cultivation and breeding of animals, plants are complex activities requiring knowledge of the legal, social, technological, economical, environmental and political factors; while these have to meet the growing of market demand.
At the same time cost control is essential to make a right decision for farmers, managers, etc. in the agriculture (e.g. in management and organizational tasks, development strategy, technology planning, selection of machines, cost calculations, etc.).
But for example, how much is the operating cost of different machines? Estimating the factors of machinery cost is different in the world. The main aim is to examine and analyse the different methodologies in the world, and to develop a new and “modern” method, which can provides data for cost calculation for all users in different environmental conditions.