Doctoral thesis deals with the possibilities and conditions of implementation of cost accounting in the accounting unit of the Ministry of Defence. The reason for building components of cost accounting is to increase the efficiency and economy in the use of available resources MoD security objectives. The first part is devoted to the methodology of work, setting goals and formulating hypotheses. Another part includes theoretical work and analysis of the current state of research questions. The analytical part deals with the entity MO, the effects of the accounting reform, analysis of financial accounting, budgeting, basic controlling the entity to the government of MoD. The following part analyzes examined the issue of foreign experience. Fourth, the design section defines the requirements and design implementation of cost accounting in the entity MoD.