Introduction. Today, the issues of accurate cost information are becoming more relevant. Management ac-counting becomes an important resource of such a system, one of the accounting and analytical tasks of which is the calculation of the cost of a production unit. The further pricing mechanism, determining the financial re-sult, depends on the correctness of the data. Reducing the cost of production will allow you to achieve the great-est effect with a minimum of costs. Consequently, the development and improvement of cost accounting and costing methods are relevant. The purpose of the article is to investigate the characteristics of the problem relat-ed to cost accounting in agricultural enterprises and to provide specific recommendations. Research methods are logical analysis, monographic, method of induction and deduction. Research results, discussion. The object of the research was the activities of an operating agricultural enterprise of the Republic of Mari El, specializing in the production of livestock products. The subject was a comparison of the traditional mechanism for calculat-ing the cost of agricultural livestock products with the ABC method. The article discusses the interpretation of such concepts as “costs” and “expenses” by modern economists. The conclusion is made about the need for an accurate understanding of these terms in order to competently manage the costs and expenses of the enterprise. The author’s vision of the formulation of the concepts under study is proposed. In practice, the mechanism for introducing the ABC method is disclosed, a comparative characteristic of the results of calculating the cost by the ABC method in comparison with the traditional one is shown. Conclusions are made about the advantages of the proposed method. The scientific novelty is the improvement of accounting tools when introducing the ABC method. A document has been developed to reflect information on the procedure for calculating the cost of livestock products. Recommendations are made on entering the necessary information into the accounting policy of the enterprise. Conclusion. After the introduction of the ABC method, the management will have the informational opportunity to analyze and manage the costs of the enterprise in order to improve production, expand the sales market, and increase competitiveness.