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The article discusses the technical and economic features for determining the costs of dairy processing enterprises. It presents calculation methods that depend on the technological processes and organization of production. Calculation objects are defined for various types of manufactured products. As a result of the analysis of the production cost of the Pskov region dairy factories, the cost structure is calculated by calculation items and the main cost items are determined. It is proved that the basic documents of production accounting should be the recipes of finished products of the manufactured range, and the main method of production accounting is the material balance of the components of raw materials and finished products (fat, protein and carbohydrates). This approach will allow you to determine the actual cost of purchasing raw materials and evaluate the efficiency of production.