The article aims at questions rules for the account introduction and costs in motor transportation enterprises. Their scientifically-based classification is crucial for the proper organization of costs accounting for motor transport companies. Particularly, cost estimation is needed primarily to evaluate product cost and to estimate benefits derived from all costs. This is an indirect costs directly attributable to a particular type of transport services and other related services. In particular, the cost of car transport services can not be reduced to production volumes, but can only be reduced by increasing the scope of their activities.