The conceptual foundations of management accounting and analysis are revealed, the directions of theoretical and practical skills in assessing and determining effective management decisions are determined. The textbook material forms and consolidates the knowledge of the conceptual framework of managerial accounting and analysis. The main approaches to information support are described; applied tools aimed at ensuring the financial stability of a business are presented, practical situations that reveal its work, approaches to assessing the effectiveness of financial and economic activities based on alternative management solutions adequate to current conditions are described. The material is organized by topic and covers all issues of modern concepts of management accounting and analysis. The textbook's subject matter meets the requirements of the latest generation of federal state educational standards for higher education. The work on the textbook is a collective effort. This is due to the different use of abbreviations in the formation of indicators. To understand the formulas, their explanations are given. The textbook is intended for students of economics universities. It may be of interest to teachers, practitioners and specialists in the field of management, accounting, analysis and audit, as well as students of the system of training, certification and development of professional competencies of managers, auditors and business analysis specialists.