The book "Models and mechanisms of distribution of costs and incomes" under the authorship of B. N. Burkov and his colleagues are a deep and comprehensive analysis of one of the most pressing topics in the field of economics and management. In the context of modern business, where cost optimization and efficient revenue distribution are key success factors, This book is an indispensable tool for students , Teachers , Researchers and practitioners , Trying to understand the complex mechanisms of financial management . In the pages of this book, the reader will find detailed coverage of various models of cost and income distribution that are used in a variety of industries. The authors not only explain the theoretical foundations, but also offer practical recommendations based on real-world examples. This makes the book especially valuable for those who want not only to study the theory, but also to apply the knowledge gained in practice. It examines both traditional and modern approaches, allowing the reader to gain a complete understanding of current trends in financial management. Who can like this edition? First of all, the book will be of interest to students of economic and managerial specialties who are looking for a reliable source of information for preparing for exams and writing coursework . It will also be useful for graduate students and young scientists who want to deepen their knowledge in the field of financial resource allocation. Practicing economists and managers working in the field of financial planning and analysis will find in the book many useful tools and techniques that will help them in their daily work. The topics raised in the book cover a wide range of issues related to cost and revenue management. The authors discuss such important aspects as the methodology for calculating costs, the impact of external and internal factors on financial results, as well as various approaches to assessing the effectiveness of resource allocation. It is intriguing that the book is not limited to theoretical calculations, but offers the reader the opportunity to independently understand the mechanisms that underlie successful financial management. This creates a unique atmosphere of interaction between the author and the reader, prompting the latter to actively comprehend what has been read. Style B. N. Burkov and his co-authors are distinguished by clarity and accessibility of presentation, which makes complex concepts understandable to a wide audience. The authors use many illustrations, graphs and tables, which helps to visualize the information and facilitates the perception of the material. This is especially important for readers who prefer visual teaching. In addition, B. N. Burkov is known for his other work in the field of economics and management, which adds additional value to his authority and trust in the materials presented. In conclusion, “Models and mechanisms for the distribution of costs and revenues” is not just a textbook, but a real find for everyone who wants to understand the financial processes and learn how to effectively manage resources. This book will be a reliable companion on the way to professional growth and success in the world of economics. If you are looking for high-quality financial management literature, paying attention to such requests as “cost management”, “financial planning” or “income models”, then this publication should definitely take its rightful place on your bookshelf.