Annotation: Features of accounting of final products, their classification and evaluation have been considered in the article. The purpose of the article is to study the problematic aspects of final products and its implementation. The ways of improving of primary accounting of realization final products have been determined. Also it has been submitted suggestions for improvement of final products and its implementation. It has been established that one of the components of an effective accounting presence and movement of final products is high level of use the accounting information to evaluate the qualitative and quantitative characteristics of the final of products.