– . . – – , . . . , - . . . , . At the present time the interest to cost management is growing both in Russia and abroad. The exact definition of the cost management hasn’t been given yet. The article considers various approaches of different authors to cost management. The author of the article proposes the classification of the cost management technologies which is adequate to the modern realities. - « ». , - , «cost accounting», . , . , , . , , , , 60–70- . . , , , . « » - «cost accounting», , - , , , , , . - 60–70- - , . . . ( ), . , 60- - - . 1980- – , 1990- – . , - , , . , « . » , 1980- . , - 185 , , , . - , , , 1960- ., . . . - - , , . 1987 ., . . : »1 . - , . – - . I . , , , - : ; . ; . , ; . 2001 . - , , , ; ; . , ; - ; . - , . . , , - , . , , , , - . 2003 ., – 2005 . . . - . , « - » - , , , . , . , , , . . , 90- . . . , . . . . ) - , , . . . 186 , - – , 2 , « . . , - . », 2002 . , : ; - ; ; ; ; , - , ; , . , , 2002 . ( . . , , . . , , ) - - . « » . , . , - , - , . , ( , . , - , . . 1). « »3 : . - ( ) . - , : ; ; - . ; ; , - , . - , . , : ; ; - , ; ; – . . . , . 187 - . 1. . , - , , . - . , . , - , , , , . , , , , , . , , . , , . 1. . « - 1960–70- . 188 ., . , « » (Kaizen) 50. , » – 5 - . - , . (Kaizen Costing) « . » , - . – . , . - » (Target Costing). . , - « . , - , . , . - . , . , , , 6 . . - , –« » (Benchmarking). , – 4 . , . , . , - , , , - , , - . . « . » . - , ABM). 1985 . , – , - ). . ( - (activity-based management, ( - . ) . . . - . 189 – - - , . . source – . « utsourcing»: out – , « »). , - - , . « 1 » . . Johnson H. T., Kaplan R. Relevance Lost: The Rise and Fall of Management Accounting. Harvard, 1987. 2 3 4 . 35 6 . . . 2002. 4. . 23. . , ., ./ . . .: ., , 1999. . 20. . . 20. // / , ., . . , ., « », 2005. : , 2003. , . . 94. . / . . .: . . – , . – , . , . . . , - , – , , , . The author regards the development of singing at the public worship of the eastern brunch of Christianity. Direct perception of liturgical singing is understood as the essential condition of musical interaction. Religious revival in Russia makes singing at the Orthodox public worship, which is the source of cultural wealth, relevant in the context of the modern cultural processes in the country. , , , . , - , , 190 -