Problems of evaluating finished products in accounting

The problem of assessing finished products at the real cost of their production is acute for every business entity, since the selling price of finished products, the demand for products on the market and its competitiveness, and the final financial result of the enterprise’s activities directly depend on the value of the cost. Finding the most optimal method for valuing finished products becomes a key task for the financial service, while adhering to the standards of FSBU 9/2019 “Inventories”, accounting specialists have a rather narrow choice of methods for accounting for costs and valuing finished products. The purpose of this scientific article is to explore new opportunities in assessing finished products to improve the quality of accounting information. The article discusses methods for assessing finished products in accordance with the provisions of accounting legislation.