A very important factor of production for the phytotechny is the park of machines and tractors. Juspite of its enormous role the evidence mode of consumptions and mechanical works is not yet definitized, the fact which is confirmed by the palette of opinions extremely varied and the numerous problems of methodological and applied nature that appears at the economic individuals. The majority of Moldovan enterprises operating conditions and tractor fleet are identical (high degree of wear of technical means, non systematic rational exploitation requirements for lack of financial resources, use of multiple objects under operational lease, etc.). Therefore the principles of recording, grouping and sharing related consumption and mechanical work on repairing agricultural work must be unique, ensuring on the one hand, the comparability of data, and second, elucidating features and objectives of each business . To resolve the issue argued that data must be clarified include the repair of agricultural machinery works, when they occur and how they can be shared.