The monograph examines the current state of theoretical and methodological provisions for accounting for non-production costs of the company. The basic components of the system of accounting of non-production costs are highlighted and considered in detail. Proposed theoretical and methodological provisions that update the concept of "non-production costs" and form a conceptual model of the methodology for accounting for non-production costs of the company . < br />The monograph is addressed to a wide range of specialists in the field of organization and maintenance of cost accounting. The book can be useful for researchers, teachers, graduate students and students of economic specialties . < br /> ; < br /> ; Author:< br /> ; Zhigunova Olga O. Doctor of Science (Economics), Associate Professor, Professor of the Department of Economics in the Construction of the Tyumen Industrial University ; < br /> ; Kovalev Artem S. Candidate of Sciences (Economics), Senior Lecturer of the Department of Economics in the Construction of the Tyumen Industrial University ;