The textbook outlines the theoretical foundations and practical aspects of the organization of cost accounting, calculation and budgeting in certain sectors of the production sector. The focus is on systems, methods and methods of cost accounting and costing of products. On conditional examples the method of analysis of the ratio “cost volume profit”. is considered. Each chapter of the textbook ends with questions for self-testing and test tasks. For undergraduate students studying in the areas of "Economics" and "Management", as well as teachers, graduate students and professional accountants . ;Griff:Recommended by the authorized institution of the Ministry of Education and Science of the Russian Federation - the State University of Management as a textbook for students of higher educational institutions studying in the areas of training "Economics" and "Management" (qualification "Bachelor")