The purpose of this article is to provide a method of recognizing the costs of the company’s activities for the needs of the enterprise based on the example of publishing house and provide appropriate registration’ solutions. There were a chart of accounts and other internal material of one of the publishing houses used in the publication. An analysis of the literature in the field of accounting and cost accounting was performed. Own experiences in the conduction of implementation of chart of accounts in companies were used in the paper. The recording solution for the publishing house operating costs was presented. This improves the information system managing the publishing house.