Modern companies have access to a variety of services with the help of which they can improve their work, achieve positive results, and meet the needs and expectations of employees and customers. Managerial accounting is a fast-developing field in which accounting information is gathered for planning and controlling organizational actions and promoting effective decisions (Mowen, Hansen, & Heitger, 2014). There are many types of costs that companies have to work with. This paper aims to discuss the characteristics of such concepts as variable costs, fixed costs, mixed costs, and job order costing as a part of healthcare services. Managerial Accounting and the Environment Managerial accounting comprises the system through which managers as the main insiders can recognize their needs and gain control over the majority of organizational activities and decisions. Almost all the concepts in this field were developed for the manufacturing sector, and no formal criteria or generally accepted accounting principles (GAAP) are usually applied (Mowen et al., 2014). Management accountants have to apply rigorous analytical techniques and use internal and external sources to extract the necessary descriptive, predictive, and prescriptive data (Appelbaum, Kogan, Vasarhelyi, & Yan, 2017). In other words, each service has its cost for a company and the customer, and the task of a manager is to make sure that the service, its quality, and its price are compatible and beneficial. The value of cost in the service industry is evident. However, it is important not to confuse financial and managerial accounting. The former is focused on financial data for potential and current users only, while the latter provides both financial and non-financial subjective facts for all internal users. Today’s companies need accurate and reliable information about products’ and services’ costs. They track resources that have already been used for performance or that can be used in the context of current prospects. To avoid unpredictable challenges, organizations should focus on different types of costs. Managerial Accounting Concepts In this paper, special attention will be paid to such managerial accounting concepts as variable costs, fixed costs, mixed costs, and job order costing. As a rule, accounting managers are sensitive to behavioral patterns and the ways costs may change output levels through managerial incentives, individual expectations, and specific adjustments (Holzhacker, Krishnan, & Mahlendorf, 2015). For example, variable costs change as soon as output changes. In services, this concept is regularly applied because of several changes in manufacturing and production. In contrast, fixed costs do not change along with output changes but directly depend on administrative or governmental decisions. Mixed costs are also frequently present in the service industry. They include elements of both the above-mentioned costs and depend on how managers define upcoming or currently occurring changes. Companies are obliged to control their variable and fixed costs to prevent mistakes and plan effectively (Lee, 2016). Job order costing cannot be ignored as this system improves modern services and provide companies with a chance to discover the costs that may consume va