This textbook was assambled by the program of educating the accounting on the basis of State standard of higher education and intended for students studying by the course 5230900-“Accounting and audit”.
This textbook is very essential for students as there is an impor-tant subjects illustrated: classification and accounting of production costs in the conditions of intensification of market attitudes; methods of product costing; analysis of harmlessness of production; making management decisions; budgeting and controling costs; organization of management accounts in the enterprises.