In this book, management accounting issues are briefly explained. The items mentioned in this book are only theoretical and do not have calculation topics. The reason for this is that the authors of the mentioned book believe that first the relevant issues should be raised theoretically, then the related issues can be solved based on the theories and assumptions. Management deals with the personalization of managers' information in organizations and analyses break-even profits and types of costs. In this book, the basic issues related to management accounting are explained, and by reading it, the reader can gain knowledge about the underlying issues of management sensitivity. It is hoped that the mentioned book will play a small step in the development of management accounting knowledge.The target group of this book is students of management and accounting and other related fields and those people who are looking to learn the topics related to management accounting in order to better understand costs and budgets and manage them more efficiently. This book is for those people, which are looking for solving various problems is not useful.