To successfully perform these tasks, you need the rhythmic work of the enterprise, the correct organization of warehousing and sales, and timely documentation of business operations. In the system of indicators characterizing the efficiency of production and sale, one of the leading places belongs to the cost of production and the determination of the volume of commodity products. In connection with constant changes in commodity-market relations, the development of Russian products and the transition to international financial reporting standards, it is important to give a correct definition of commodity products.