During the competitive struggle the enterprise market where profits can increase by increasing selling prices, the attention of manufacturers are increasingly focusing on improving production processes and reducing costs. Growing competition and the development of enterprises Increased demand monitoring costs within the company and follow-up costs for the products. It is especially important to accurately calculate the cost of the product and calculate the cost per unit of product, because the product ultimately generates income and affect its increase or decrease. By introducing a new model for calculating and allocating costs per product unit, an attempt is made to look at the concept of distribution of fixed costs in the company as well as ways of calculating the product cost price and the profitability of producing an individual product with the aim of objectively proposing a new model for calculating and allocating costs per product unit if the existing model is not acceptable. Various models for calculating the cost price from A to E and simulations showed that Model E is optimal. According to this model, it turns out that most of the selected products are woeth producing, and looking at the total profit for the selected products, Model E is the only that shows a profit in the end. With Model E, the company has informatio about the actual cost price of an individual product and given the change in the selling price, can know which product is worth producing, which one is better to wait for a change in the selling price, and which one is not worth producing at all. According to this model, it is most acceptable to divide the costs into fixed and variable and costs in the cost price of each individual product. The difference between the income of each individual product and the variable costs of those same products is the contribution margin, which covers the fixed costs of the reaearch polygon. With the application of Model E in the research area, better and better business results can be expected in a certain period of time, because over time it will become clearer which products should be supported and which should be removed from the production program.