The contents of the publication are divided into 3 chapters. The first chapter examines the essence of the principles and provisions of US management accounting. Five key categories of management accounting, management accounting practices and techniques in the United States, management of accounting activities, provisions of US GAAP financial accounting standards. The second chapter discusses the GAAP financial reporting standard. The construction of a management accounting system based on GAAP is proposed. A comparative analysis of financial reporting standards IFRS, GAAP and RAS was carried out. The principles of accounting and the formation of financial statements are considered. Requirements for financial reporting. The third chapter is devoted to the implementation of US management accounting in Russian companies.