THE RATIONALIZATION VS THE REDUCTION OF REAL COSTS UNDER THE MODERN AGRICULTURE

This importance of research is keeping on the economic source in the agriculture activities because it is the main source of human and animal food through the use of Genetic modified to measure the rationalization Vs the reduction of real costs for products and services, which increase the productivity efficiency of seeds as one of the tools for the modern agriculture; as well as using the costs management tools in calculating the rationalization Vs the reduction of real costs; which leads to the separation of costs. The problem of research is non-distinguished between calculate and measure for the rationalization & the reduction of real costs for products and services; especially in the modern agricultural products; which led to a non- separation between the two costs in the calculation. The aim of this research is to provide measure &calculate of the rationalization & the reduction of real costs and increase the productivity efficiency of seeds using Genetic modified as one of the modern tools in agriculture. The hypothesis of the research on base use the Genetic modified as a tool which can be measured through it the rationalization Vs the reduction of real costs. And increase productivity efficiency for seeds considering it one of the modern agricultural methods In addition to calculating the costs of rationalization & reduction through the activity based-cost system (ABC). The most prominent results of the research the reduction of real costs is entered in each detail of the activity but the Rationalization I absorbed all the total costs; and the percentage of the Rationalization is 99%.