управленческий учет, задачи управленческого учета, управленческий стратегический учет, система «Таргет-кост», система «Кайзен-кост», Sociology (General), HM401-1281, Economics as a science, HB71-74

In the article theoretical approach to formation of system of management accounting is considered, the main objective of management accounting is revealed. The modern directions of management accounting are considered: the management strategic accounting, calculation of expenses of full life cycle, target calculation, calculations in system of continuous improvement.