Educational and practical manual . - M. : EC "Marketing", 2000. — 116 s. — ISBN 5-7856-0165-6B of the training manual discusses the organization of accounting for production costs and costing of products at confectionery enterprises . It provides a classification of costs and their accounting in the context of economic elements and items of calculation .. In addition, the issues of organization of accounting of finished products, financial results. are outlined. Special attention is paid to the method of analysis of break-even production. For students of higher and secondary specialized educational institutions, as well as teachers, graduate students and professional accountants .