The dominant position in the accounting system takes account of production, that is, keeping the production process, which is the basis of the whole system. Principles of organization of production records reflect the technological and organizational aspects of entrepreneurship. The development of cost accounting, which allows you to determine the amount of costs by type, place of origin, the objects of accounting and calculation was being studied in the article. The relationship with the cost accounting calculation, by a number of teaching positions and features was being disclosed. Grouping costs - fixed and variable were being studied that enables to fulfill a specific administrative decision: operational calculus of economic performance with marginal income. Calculating as a component of cost accounting systems, is a phase of cost accounting step in carrying out the functions of collecting information on the costs for the determination of cost, pricing and determination of profits were being investigated. Specialization calculation and principles of its functioning were being defined. It was found that the cost accounting feature consisting in controlling costs in the production process can be performed without calculation. As a result, production records should be organized in two levels: on divisions in the context of variable direct costs, without dividing them on account of the objects; for the whole company in the context of the objects of cost accounting and calculation of the total actual cost of goods manufactured. Justification calculation procedure due to the specific characteristics of the operation of each business entity so it should be reflected in the company formed by the accounting policy.