Training Manual . - M. : Exam, 2002. — 160 s. — ISBN 5-94692-152-5B of the manual outlines the theoretical foundations and practical aspects of the organization of management accounting in retail consumer cooperation system . A significant place is given to the classification and behavior of costs and revenues, the system of budgeting and internal reporting, responsibility centers . On conditional examples, the CVP analysis technique for making effective management decisions is considered. Each chapter of the tutorial concludes with questions for self-examination. For university students studying in economic specialties, as well as teachers, graduate students, professional accountants and managers .