Scientific research is being conducted worldwide to increase production volumes of fruits and vegetables, reduce their costs, and improve their accounting. Economists in Uzbekistan also organize accounting for fruits and vegetables and reduce costs. This research describes the scientific classification and the features of organizing cost accounting. During the research, the authors applied economic observation, economic analysis, economic synthesis, creation of economic hypotheses, and historical and evolutionary analysis. The authors showed that the structure of expenses in farms has certain advantages: it includes the main types of expenses in clarifying the financial results and ensures consistency in cost accounting for management and financial accounting. In conclusion, the authors recommended categorizing costs in fruit and vegetable farms. It makes it possible to organize the account according to analytical accounts, form analytical data, correctly organize the account according to production costs, and provide the user with timely, accurate, and reliable information.