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.