The technological peculiarities of the drugs production units and their influence under the production cost calculation are analyzed in this article. The principles that constitute the base of costs accounting and of the cost calculation at the drugs production units are also emphasized.
The work analyzes the methods of distributing consumption to auxiliary departments used in local production companies and indicates their drawbacks. At the same time, proposals were made to some companies to use better methods of distributing consumption to auxiliary departments, a fact that will lead to the determination of a more real production cost within company’s production subdivisions.
