Abstract
The concept of the production branch calculation in Germany has not clearly defined until now. To address the confusion in the understanding of the concept, a working group of Deutshe Landwirtschafts-Gesellschaft (DLG: The German Agricultural Society) proposed the standardization of the federal unification. According to this standardization, there are several factors that should be evaluated in the application of the bookkeeping procedure, a nationwide comparison was carried out with the cooperation of an organization providing agricultural advice, be applied the farm management to bring about improvements.
