摘要：The particular management accounting lines are considered in the present paper, based on the state and currentpractice of production cost accounting study and calculation of production cost of horse breeding in the analyzedcompanies, to help the enterprise management in making reasonable decisions regarding maintenance of costmanagement in the given industry. The criteria of breakeven point, marginal income, and safety edge can beused for production planning, decision-making on pricing for prediction of enterprise development, in particular,the selection of efficient management strategy of benefits and costs. Having analyzed the possible strategies inmanagement of benefits, costs, one can determine the best options for management decisions (increase of priceand sales volume of koumiss).
