Аннотация: The study of the cost of production is essential for the entrepreneurial activities of organizations. The development and implementation of management decisions is based on relevant information about the state of affairs in a particular area of the organization's activities. So, the data for accounting for production costs and calculating the cost of products (works, services) are an important means of identifying production reserves, constant monitoring of the use of material, labor and financial resources in order to increase the profitability of production. This determines that the area of production costs and calculating the cost of products (works, services) occupies the most important place in the organization system.