Objectivity and subjectivity as necessary conditions of the product valuation

The article is dedicated to the problems of the application of various kinds of the evaluation of unfinished and final goods. While forming the costs of the assets under consideration, it is necessary to build up the classification of manufacturing expenses, to prove the economically justifiable base of the indirect expenses allocation and reallocation, to choose the method of valuation. The author has suggested the innovative method of the valuation, applicable to machinery manufacturing.