The book "Planning and accounting of enterprise resources" by Yu. A. Orlova is a powerful tool for anyone who seeks to better understand the mechanisms of effective resource management in modern organizations. This publication will be especially useful for students, graduate students, teachers and practitioners in the field of economics, management and accounting, as well as for entrepreneurs who want to optimize their business processes. In this book, the author carefully analyzes the key aspects of resource planning and accounting, focusing on their importance for achieving the company's strategic goals. Orlov offers readers a unique view on how to properly organize resource accounting in order not only to minimize costs, but also to increase overall business efficiency. It considers various methods and approaches that will help to establish effective interaction between all departments of the enterprise, which, in turn, contributes to a faster response to changes in the external environment. The book covers a wide range of topics, including material, financial and human resource planning, as well as inventory management and resource efficiency analysis. Special attention is paid to modern information technologies, which play an important role in the automation of accounting and planning processes. Readers will be able to learn about the best practices of implementing ERP systems and other software solutions that greatly simplify resource management. Yu. A. Orlov, with a wealth of experience in the field of economics and management, shares his knowledge and practical recommendations based on real examples from business. His writing style is clear and accessible, which makes complex concepts understandable even for those who are just beginning their journey in this field. The book is written in such a way that every reader will be able to find useful information in it, regardless of the level of preparation. This work will be interesting not only for students and specialists, but also for those who just want to understand the basics of effective resource management. If you are looking for books on economics, management or accounting that will help you improve your skills and knowledge, “Planning and Accounting for Enterprise Resources” will be an excellent choice. Readers interested in such works as “Project Management” or “Enterprise Economics” will also find this book a lot of useful and inspiring. The topics raised in the book are relevant to any business, regardless of its size and scope of activity. In a rapidly changing market, where every detail matters, understanding the principles of resource planning and accounting becomes the key to success. Orlov emphasizes that competent resource management not only reduces costs, but also opens up new opportunities for growth and development. Thus, “Planning and Accounting for Enterprise Resources” is not just a textbook, but a real reference book for all who strive for success in business. It will help you not only to master the theoretical foundations, but also to put them into practice, which is a key point in the modern world. If you want to become a more effective manager or entrepreneur, this publication should definitely take a place on your shelf.