| Abstract:
The prerequisite for Planning, and then Control as the two responsibilities in management in production companies, especially in producing edible mushroom, is having the cost, the cost in which the production of a proper cost accounting has been followed.
Present research is about «examining the existence of cost accounting systems in the industry, followed by proposing a suitable costing system».
Two hypothesis were suggested, “ as a lack of costing system on the industry “ and “ the possibility of development of an appropriate costing system for the industry “.
In order to make sure that the developed system is practical, and in the absence of reliable input data, Delphi examination method is used and the system is judged by scholars and experts.
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