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The paper aims to present models of agricultural production optimization as tools for managers to increase yield, crop structure, crop rotation, increased efficiency and profitability. The two optimization models are: Case 1: Optimization of yield depending on wheat price and subsidy for increasing net return and profitability in wheat culture; Case 2: Optimal model for optimizing crop rotation in cereal culture with maximum income, having two solutions: (a) Basic optimal primal solution and (b) Basic optimal dual solution. The methodology included the calculations regarding the specific indicators reflecting the economic efficiency in wheat cropping for Case 1 and determination of the optimal primal and dual solutions assisted by SOLVER application from MS Excel for Case 2. The two examples come from vegetal farming but, other models of optimization could be developed in animal production for improving livestock structure by species and category and also in animal feeding setting up optimized feed ratios to sustain production. [ABSTRACT FROM AUTHOR]

Management accounting system is a useful tool for enterprise management, which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires the use of a calculations system and management costs. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.