Abstract
Analysis of the cost of production contributes to determining the degree of efficiency of the costs related to the level of production. The efforts of the experts are directed towards finding a system calculation that ensure, on the one side, an operative determination of the unit cost, and on the other side, a possibility of determining the appropriate indicators, necessary to take decisions on short term. Beekeeping is characterized by obtaining more of the products (pollen, propolis, royal jelly, venom, wax, apilarnil) and by highlighting the overall costs of production. Among the methods for calculating the unit cost, the most common are the remaining value method and the coefficients method of distributing costs; the difference between these two methods is represented by the criteria used for sharing costs on products.
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