The book «Training manual on the course «Accounting and analysis» section «Accounting costs for reduced costs» is an indispensable resource for students studying economics, accounting and financial analysis . Created by a team of authors, this guide offers a deep dive into the complex but fascinating world of cost accounting, which is fundamental to successful business and management decision-making. In this manual you will find a detailed description of the theoretical foundations of cost accounting, as well as practical examples and tasks that will help to consolidate the knowledge gained. The section devoted to reduced costs reveals important aspects related to cost optimization and production efficiency improvement. The reader will be able to learn how to correctly classify and analyze costs, as well as how to use this data to form an effective management strategy. The book will be of particular interest to undergraduate students who seek practical skills in accounting and analysis. It can also be useful for teachers who want to supplement their courses with relevant materials, as well as for practicing accountants and managers who need to refresh their knowledge in the field of cost accounting. The manual is suitable for a wide range of readers - from beginner students to experienced professionals who want to deepen their knowledge in this important area. The topics raised in the book cover not only theoretical aspects of accounting, but also practical recommendations for the application of reduced cost methods in real practice. The reader will be able to understand such concepts as constant and variable costs, as well as the methods of their accounting and analysis. This knowledge is essential for making informed management decisions, which makes the manual relevant for anyone who wants to succeed in business. The style of the authors is distinguished by clarity and accessibility of the presentation, which makes it easy to assimilate even the most complex concepts. The manual uses a variety of graphs, tables and diagrams that make the material clear and understandable. This is especially important for students who may face difficulties in understanding the theoretical foundations. In addition, the manual includes practical tasks, which allows readers not only to study the theory, but also to apply it in practice. The team of authors who created this tutorial consists of experienced teachers and practitioners, which guarantees high quality material. Their previous work has already proven itself in the educational environment, and this manual will be a logical continuation of their efforts to create accessible and relevant educational materials. If you are looking for a high-quality training manual on accounting and analysis, which will help you understand the complex issues of cost accounting, then “Training manual on the course “Accounting and analysis” section “Accounting for expenses at reduced cost” is exactly what you need. This is a book that will not only enrich your knowledge, but also help you become a more confident specialist in the field of accounting and financial analysis. Do not miss the opportunity to take a step towards your professional development with this unique guide!