Although to be a tool little used, the Agricultural Accounting, is seen as one complex technique, with low return in the practical one, it is known only for the Declaration of the Income tax, and the producers do not demonstrate interest in its managemental application. Amongst other factors, valley to stand out that it has contributed for this the deficiency of the countable systems, responsible in portraying the characteristics of the farming activity, as well as, the lack of professionals enabled in the transmission of administrative technologies to the agricultural producers, from there, not the inclusion of the Agricultural Accounting as instrument of agricultural or fiscal governmental politics. Crepaldi (2005) describes that the purpose of the Agricultural Accounting is to guide the agricultural and cattle operations; to measure and to control the economic-financial performance of the company and each productive activity; to support the taking of decisions in the planning of the production, of the sales and investments; to assist in the projections of flows of boxes, to allow comparisons to the performance of the company with others; to lead the personal expenditures of the proprietor and its family; to justify the liquidity and capacity of payment next to the creditors; to serve of base for insurances, leases and other contracts, and to generate information for the Declaration of the Income tax. In a global vision, Padoveze (2000) it comments that the countable management is on to the countable information that are necessary for control, accompaniment and planning of the company as a whole and used for the high administration of the company. According to Iudcibus and Marion (2000, p.19), & ldquo; The Accounting is the great instrument that assists the administration to take decises& rdquo;. It is through it that the entity checks its strong and weak points with respect to patrimony accounts, economic financier and. Of this form, through reports, procedures and countable analysis the administration obtains to transform the collected data into excellent information for the taking of decision on the part of the managers, form to reduce costs and to maximize the profits. .