The agriculture sector is an indispensable sector that produces many kinds of nutrients, processes those substances and meets the needs of societies for agricultural products, and has strategic importance in the nutrition and development of countries. The productivity and efficiency in the agricultural sector, which is of such importance, is directly associated with the enterprises in the sector as well as the agricultural activities of those enterprises.

Within this framework, it is crucial to accurately plan, manage, control and estimate the activities performed by the enterprises in the agricultural production process and the costs incurred regarding those activities. In this study, cost estimations are made by using the data of a broiler production facility which operates in the poultry group as the sub-branch of the agriculture sector. In addition, accounting records related to these calculations have been kept in accordance with the Agricultural Activities Standard (TAS-41). As a result of this study, some account names which have not been included in the Uniform Chart of Account are also proposed, explanations related to the draft chart of accounts issued by Public Oversight Authority are compared with some of the points stated in TAS-41 and various suggestions are made to help produce more accurate and meaningful financial information.