The textbook "Methods of Cost Distribution in the Formation of Energy Costs" by LAP Lambert Academic Publishing offers a comprehensive analysis of cost management strategies in energy production. The monograph addresses the specifics and current state of the markets for thermal and electrical energy. It highlights the challenges faced by power plants in competitive markets and provides a detailed classification of the operating costs for energy production. Additionally, it examines existing methods for distributing costs in determining the self-costs of energy products and proposes a flexible cost distribution system in operational accounting.