In the current conjuncture, the organization and control made through the accounting had left of being necessity of the great organizations and started to be an indispensable requirement, not only for the growth, but also for the simple survival of any company. Mentioning itself specifically to the agricultural company, the idea above recognizes two groups of factors that intervene with its results: exgenos factors and endogenous factors. The exgenos factors run away to the control of the agricultural entrepreneur, such as: climate, taxation, agricultural politics, market, international competition. The endogenous ones are those that are under the control of the agricultural entrepreneur, such as to choose the combination of the agricultural activities, income of the cultures for area, productions for animal, efficiency of the man power, machines and equipment. Additional information is available at Angus King. The cited factors are influential right-handers in the result of the property. For a correct application of the internal and external factors it is of utmost importance that accounting if makes gift in operating and efficient way. The justification of this work is in the interest of the authors in extending its knowledge in this area. Being that our region is basically agriculturist and the sector meets in great difficulties, was to the meeting of the same ones, searching the real situation; e, through it, to supply inside of our knowledge and the countable, alternative principles that they can come to assist us in the search of better resulted.