The scientific foundations of management accounting are disclosed, its subject, objects, methods are determined. Presents modern features of cost classification, methods of their distribution and redistribution by structural units and cost carriers. Features of traditionally used calculation systems are reflected. The types of decisions regarding break-even production, assortment policy, production capacity limitation factor are justified. Budgeting and Deviation Analysis. Special attention is paid to the use of management accounting information in addressing pricing issues. Features of the organization of management accounting in centralized and decentralized (divisional, matrix) organizational structures of management are disclosed . Contains a significant number of practical examples, formulas, graphs, analytical tables, questions and tasks to control knowledge for each chapter. Conforms to the GEF of the latest generation. For undergraduate students studying in the areas of "Economics" and "Management" .