The purpose of this research is to deduce the basis for calculating the cost of honey bee products since the actual costing of various levels on accurate basis is the right starting point for achieving all the goals of the cost systems. Because the actual cost is the basis of planning, control and reduction of that cost. Lack of information to properly determine product cost may cause choosing unhealthy competitive strategies, and make bad decisions, whether it related to product pricing or product selection. The research objective was reached through an analytical study of previous studies that discussed the economic feasibility of honey bee production projects in a variety of environments. In addition, a field study was carried out on the working beekeeping firms in Lattakia governorate during the period between the month of 11/2017 and the end of the month 8/2018. A number of conclusions were reached on the determinants of the cost of honey bee products, including the need to rely on the variable cost approach in preparing the list of honey product costs, the adoption of the production season as a period for the preparation of this list and a number of conclusions regarding the basis for calculating the depreciation of the assets of the honeybees and classified it as fixed cost which must included in the income statement for the financial cycle which ends at the end of the production seasons on 31/10 of each year.