Stock items are among the important assets of businesses. Inventories are asset items that ensure the continuity of production businesses. There are different regulations with respect inventories, at Tax Procedure Law (TPL), Turkey Accounting Standards (TAS 2) "Inventories" and Financial Rerporting Standard For Large and Medium Size Entities (LME FRS). One of these differences is the proposed stock costing methods. TAS 2 recommends the normal cost method. TPL recommends the full cost method. As for LME FRS recommends one of the the normal cost and the full cost methods. There are differences in profit / loss results and accounting records due to the costing methods selected. This situation is also reflected in the decisions of financial statement users. In the study, the inventories cost methods in terms of TPL, TAS 2 and LME FRS were analyzed comparatively. In addition, using cost data from a dairy producer, the differences of the analys were discussed. According to the results of the study, it has been revealed that the normal cost method gives more realistic and reliable results than the full cost method in periods of idle capacity. This result also affect cost data and accounting records.