The book is devoted to theoretical and methodological aspects of calculating the prime cost of agricultural products. Cost accounting and calculation are considered in relationship, special attention is paid to features of technological and organizational processes and use of lease relations in agriculture, the composition and methods of allocation of indirect costs, the product evaluation and procedure for writing off their losses for various reasons, the re¿ording of operations for sale of biological assets of crop production and livestock-breeding, the sequence of carrying out costing calculations and closing of operating accounts.For researchers, teachers and students of higher educational institutions, postgraduates and doctoral students who study problems of accounting development. It can be useful in practical activities of accountants, financiers, economists, managers, auditors and other specialists in economics.