농산물의 비용계산에서 생산비는 농산물의 적정가격 결정, 농업정책수립의 기초자료 및 농가지도의 중요한 지표로 활용되어 왔지만, 개별 농업경영체의 경영계획수립, 경영진단 등을 위해서는 원가개념의 도입이 필요하다. 그러나 농업부문의 비용계산에서 원가회계의 도입은 이루어지지 않고 있다. 본 연구에서는 농산물생산비의 목적, 개념, 대상, 기간 등에서 농산물의 원가 산출의 기준이 되는 원가계산준칙과 관련된 문제점을 비판적으로 검토하여 농산물의 비용계산을 위한 원가회계의 기본방향을 제시하였다.

The objectives of this study were to analysis satisfaction and additional cost scale about environmental-friendly agri-product school meal program. To analysis satisfaction about environmental-friendly agri-product (EFAP), parent’ survey were conducted residing in Cheonan city. The sample size of the survey is 304 respectively. As a result, parents of students recognized that EFAP is good for their children as well as they really want to change food material from general agri-product to EFAP. Therefore, environmental-friendly agri-policy to be more focused on consumption behavior and food security needs. In order to perfectly change food material to EFAP, about 1 trillion won will be additionally needed. It means that the market demand of EFAP will be dramatically increased. On the other hand, safe school meal program is one of the most important in a child’s life, vital for proper growth and development.