In an unstable economy, the improvement of systems for accounting for production costs and calculating the cost of products (works, services) is of great importance in the activities of business entities. In advanced economies, the activity-based costing (ABC) costing system is widespread. The ABC costing system, unlike the existing traditional methods of costing, allows you to establish a direct causal relationship between products and the costs necessary for their production, which provides a more accurate allocation of costs to costing objects and a reliable assessment of the real cost of production. The article analyzes and substantiates the relevance and necessity of studying the features of the application of the ABC-calculation system in accordance with foreign experience.