The aim of this study is refer some principles and differences of calculation direct costs and gross margin and the advantages and disadvantages of their use in agricultural practice. Gross margin represent the difference between revenues (income) from the underlying commodity (product) and variable costs incurred in its production. Is the item to cover the fixed costs. The results of calculation of direct costs and gross margins are necessary for long-term planning and strategic decision and evaluation of various economic indicators of production and company as a whole. While in CR and some other (mostly new) EU countries is the main method of calculating direct costs, in the EU-15 is prevails calculate of gross margin. The principles of free trade market within EU and the ongoing globalization require a number of reasons an objective method of calculation and evaluation economic results of the agrarian sector usable in different terms and systems management