The monograph is a source of theoretical and practical knowledge on selected important methods and tools of management accounting used in enterprises (variants of determining the financial result in the profit and loss account, cost calculation methods, methods of settling the costs of auxiliary production, cost accounting models, break-even point analysis, budgeting). Each issue has been discussed in theory and presented as part of a practical example, which contains a detailed solution to a given problem with an exhaustive explanation from the author. 

When purchasing this monograph, the recipient gains a compendium of knowledge on the most important issues of management accounting. The publication allows for a simple and clear understanding of the mechanisms occurring in individual calculations, and also explains all the computational complexities that the recipient may encounter when studying the problem. This is the only publication of this type on the market because none of the previous items presents solutions to problems in such a comprehensive way, aimed at providing the reader with as much information and methods of presented solutions as possible. 

This monograph is directed to a group of people who want to explore the secrets of management accounting and cost accounting from their basic to more advanced theoretical part. A great advantage of this monograph is its practical dimension of illustrating the theory presented. With such a presentation of the structure, the content of this monograph can be used by students of economics and practitioners, especially managers for whom knowledge of these issues can be the basis for making financial decisions.