Through the issue addressed, the author aims as the main objective the practical study of the accounting of the production costs of the basic activity on the basis of supporting documents, as well as the specific distribution of the direct and indirect costs of production. A special aspect is research of audit procedures which refer to production cost, analysis of documents and accounting records. The objectives of the research are the presentation of the essential aspects of the production cost accounting, as well as the elaboration of proposals for improving the accounting organization of this sector.
