[2]. In particular, cost analyses appear not particularly developed in actual FMIS. Costs are
central elements in managerial decisions and especially in complex organizations that typically manage several products in the same production facility, such as farms: the appropriate allocation of general costs to products impacts the way in which products economic performance are interpreted and reported. Therefore, we propose a model of a FMIS that introduce modern approaches to manage costs in farm businesses: Direct Costing (DC) and Activity-based Costing (ABC) approaches.