The relevance of the study is caused by the need to create a modified version of management accounting, adapted to the crisis conditions of the economy. In this regard, this article is aimed at identifying the features of the management accounting tools use in the conditions of economic crisis processes and the formation of the appropriate tools.\nWhen studying accounting and economic thought genesis, the authors prove the interrela-tion between cyclic processes in the economy and the formation of management accounting methodology. They adduce the results of studying the main trends in the development of man-agement accounting in Russia in comparison with international practice, as well as some organi-zational and methodological regulations aimed at improving the stability of the functioning of economic entities in conditions of macroeconomic instability. The method of the historical and logical analysis revealed the development factors of accounting and economic thought and estab-lished positive, negative, neutral, methodological and conceptual effects of crisis processes in the economy. The expert survey method found out the management accounting functional state regu-larities. Using the theory of systems, the authors formed the management accounting conceptual content in the conditions of economic crisis processes. Using the accounting modeling method, the authors developed own accounting system for crisis conditions. The work determined the management accounting development regularities, in particular, it identified and ranked the de-gree of management accounting prevalence in Russia (by sector, depending on the organization size and management legal forms). The work defines the main goals and management accounting subjects, as well as the most common and promising tools, which allowed to conclude the disparity between the estimated trends and the world experience of this science’s development. It also identifies key factors affecting the change in management accounting technologies and procedures. A system of accounts for management accounting has been developed in the conditions of economic crisis processes to repulse the inflation factor influence.\nThe generated array of applied designs can be used in the practical activities of commer-cial organizations to form a management accounting system in conditions of uncertainty and risk.