Production costs of rural enterprises are composed by the same elements found in otherkinds of companies. The objective of this article was to analyze the measurement andcontrolling of rural costs. Twenty-one enterprises were studied through interviews. Crosstabulation and frequency distributions were applied. Among the varaiable studied, one canhighlight: The methods of measurement and controlling of costs; causes of lack of use;identification of the professionals responsible for the record and control of costs; and the useof forms. It was observed that the managerial accounting does not function. The records arenot organized and rarely updated.