Received 11.01.2024, Revised 22.04.2024, Accepted 07.06.2024
In this article describes the main features of the organization of management accounts of energy companies. The main concept, purpose, tasks, functions, authorship concept of management accounting are studied in detail. In addition, the methods of cost accounting in electricity production, the scope of their application, problems and ways to solve them are provided. Advantages and disadvantages of the use of calculation methods are studied and practical guidelines and recommendations are developed and presented
accounting; management accounting; energy companies; production; costing; costs; cost; economic results; profit; budget