Training Manual . Ulyanovsk: UlSTU, 2002 with . The training manual deals with the problem of increasing the competitiveness of products by reducing the cost of its manufacture both by reducing the cost of quality assurance and reducing the total costs of production cycle operations. Particular attention is paid to the issues of management cost accounting as the most important direction of reducing the cost of production through timely analysis of the financial condition of the enterprise and the adoption of corrective measures (management decisions) in the relevant areas of activity. Designed for students, postgraduates, university teachers, specialists of industrial enterprises, as well as listeners of the system of additional, professional education . Can be used in the educational process in the specialties "Quality Management", "Management", "Accounting" and engineering specialties related to the production of products.