<div class="text-justify"> Cost accounting itself emerged with the development and transformation of organizations. Before this period there was a global accounting based on the accumulation of operations carried out by the merchant but in a very disorderly way without complying with any established parameters as well as in a detailed way by processes.</div>
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<div class="text-justify"> On the other hand, what appears to promote the establishment of cost accounting during the Middle Ages was the development of commerce and the consequent competition between the different merchants of the period, which led to the emergence of a new system of cost accountingmtraders of the period, which gave rise to some attempts to identify manufacturing costs and to try to calculate them..</div>
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<div class="text-justify"> On the matter of being able to make the respective and effective calculation of production costs, specifically in the agribusiness sector, big questions arise about how to determine the costs of the final product for its commercialization, and when the livestock production is dual purpose, what product causes the costs, and what processes or activities demand them.</div>
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<div class="text-justify"> These approaches need to be analyzed very carefully and with different optics, since the costs of livestock and cattle raising activities must be considered factors that seek and apply in a production process, for such purposes they must be taken in advance, since many producers need economic growth, since, in some cases it is not obtained quickly nor concerning the expected income.</div>
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<div class="text-justify"> These reasons allow inferring that producers must have accurate cost data and determinants so that they know the monetary value of the productive factors to which they are dedicated, thus, the cost structure acquires relevance and does not become limitations in the planned objectives..</div>
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<div class="text-justify"> Consequently, in Venezuela, the determination of costs for farms must be calculated on completed production cycles. In other words, they can only show the cost of production of a calf at birth, or of a calf at weaning.</div>
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