Training Manual . - M. : Exam, 2002. — 128 s. — ISBN 5-94692-158-4The manual outlines the theoretical foundations and practical aspects of the organization of management accounting of procurement activities at production enterprises. The role, value and place of procurement activities in the overall enterprise management system . The components, main objects, methods and methods of management accounting are considered. Considerable attention is paid to the classification and accounting of procurement costs, the system of budgeting and internal reporting, responsibility centers. On conditional examples, the method of managerial decision-making . is considered. The manual is intended for university students studying in economic specialties, as well as for teachers, graduate students, professional accountants .