Abstract
The digital economy is penetrating all its industries, including the poultry industry. This creates an objective need to generate more accurate information about the cost of production. The article presents different views of the authors to the concept of «calculation». It has been established that due to the lack of a clear regulation of accounting in many enterprises, the problem of distributing costs between types of manufactured products arises, which leads to incorrect formation of the financial result. It is concluded that it is necessary to develop and implement a methodology for distributing costs between eggs and poultry meat. It is based on the mechanism of transferring losses from the sale of laying hens in a live and slaughtered form to the cost of an egg. The introduction of the proposed methodology will allow to generate more reliable information about the cost.
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