This article substantiates the need to transform the system of analytical cost accounting and product cost calculation, as well as to improve the calculation of profitability formulas and the break-even point, in light of the managerial challenges posed by the circular economy at the micro level. It is demonstrated that traditional accounting approaches, developed within the framework of a linear economic model, do not account for the specifics of resource reuse, recycling, waste processing, and other aspects of the circular economy. Therefore, there is a need to transform accounting procedures to enable the generation of relevant managerial reporting and provide informational support for decision-making aimed at enhancing resource efficiency and achieving the Sustainable Development Goals (SDGs). An improved cost classification is proposed, structured according to the principles of the circular economy, allowing enterprises to more objectively assess the effectiveness of implemented socially responsible initiatives. Using the example of a bakery enterprise, a detailed working chart of accounts was developed for primary and secondary production, taking into account costs related to reverse logistics, sorting, reprocessing, storage, and the sale of products made from secondary raw materials. The article outlines accounting entries that ensure the recognition of business operations within circular business models. A modified profitability formula is also proposed, which considers not only revenues and costs but also alternative income (from recycling, waste utilization, etc.), saved resources, and environmental costs. Additionally, an improved approach to calculating the break-even point is presented, based on a previously adapted cost classification. The practical implementation of the proposed tools will enable enterprises to make informed managerial decisions, optimize costs, manage waste effectively, increase resource efficiency, and contribute to achieving the SDGs at the regional level. 

cost accounting, product cost, analytical accounting, managerial reporting, profitability, break-even point, circular economy, sustainable development, social responsibility