In this paper, the author made a synthesis of the theoretical works in the field of calculating the production costs used in the enterprises of the Republic of Moldova. The purpose of the study consisted in the identification, the theoretical characteristic, the comparison and the analysis of the classical methods of calculating and accounting the costs in the production companies. The author presented various approaches of local and foreign scientists on the basis of methods, their classification and application. In conclusion, the researcher states that consumption holds the highest share in the formation of the production cost and in order to determine a real production cost, it is necessary a correct record and a rigorous control of these consumption.