The production of seedlings is an orienting study for all the producers of seedlings vineyard and the fruit’s trees. Study aimed to drawing conclusions for the implication of the real factors in seedlings’ production and also of the impacts with the objective to achieve the low cost production of seedlings (Musabelliu, 2007). The study is made at one of the most ancient places for the cultivation of the vineyard in Albania with old traditions in this field. The area where the production of seedlings is focused, it is placed in the territory of Ndroq Commune, in the south -west of Tirana, in which a part of the farmers has build their farms for the production of seedlings. Since in the ancient time in this area, the cultivation of vineyard has been a tradition, which is being resurected rapidly. The objective is to evaluate the production of seedlings sector and to give the necessary recommendation for: (i) The methodology of expenses records; (ii) Cost calculation methodology; (iii) The methodology of analysing the financial indexes. This study will incite all the seedlings growers in the country and a model in their work.
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