摘要：This paper deals with the scientific and practical approach to fulfillment of management accounting of targetcosting at the industrial enterprises. We offer algorithm for closing gaps in the process of bringing the plannedand forecasted cost of the product to its target value. Different variants of the integrated management accountingsystem have been studied basing on the method of target cost of the product calculation. Presented are thetechniques of costs optimization on the basis of target rates within the scope of the target cost of the productdefinition.
