The book “Management accounting and personnel accounting”, created by the team of authors, is an indispensable resource for everyone who seeks to understand more deeply the mechanisms of management in modern business. This publication will be a real guide to the complex but fascinating world of management accounting, which plays a key role in strategic decision-making at the company level. In the first part of the book, the authors analyze in detail the concepts of management accounting, focusing on its importance for effective resource management and optimization of business processes. Readers will be able to learn how to properly collect and analyze data so that they serve as the basis for informed decisions. The book offers many practical examples and cases, which allows not only to theoretically understand the material, but also to apply it in practice. This makes the publication particularly valuable for students, graduate students and young professionals, as well as for experienced managers seeking to update their knowledge. The second part of the book is devoted to personnel accounting, which is an equally important aspect for the successful functioning of any organization. The authors investigate methods of accounting of working hours, payroll calculation and human resources management. In the context of constant changes in the labor market and the need to adapt to new conditions, knowledge of the basics of personnel accounting becomes especially relevant. This part of the book will be useful to HR managers, HR managers and all those involved in human resources management. The book “Management accounting and personnel accounting” will be of interest to a wide range of readers. Students of economic and management specialties will find in it valuable knowledge that will help them in their studies and future careers. Practitioners working in finance and management will be able to upgrade their skills and broaden their horizons of understanding. In addition, the book will be useful to small and medium-sized business owners who seek to optimize their processes and improve management efficiency. The topics raised in the book cover a wide range of issues such as strategic planning, financial analysis, employee motivation, and change management. The authors emphasize the importance of integrating management accounting and personnel accounting, which allows creating a more holistic picture of the functioning of the business. In conditions of high competition and instability in the market, the ability to competently manage resources and personnel becomes the key to success. The style of the authors is distinguished by clarity and accessibility, which makes complex concepts understandable even for those who are just starting their way in the world of management. The team of authors includes experienced practitioners and theorists, which allows you to create a harmonious combination of theory and practice. This edition will be a good addition to the library of anyone interested in management, finance and business development. If you are looking for books on management accounting, personnel management or want to learn more about modern methods of optimizing business processes, “Management accounting and personnel accounting” will be a real find for you. Do not miss the opportunity to immerse yourself in the world of effective management and gain valuable knowledge that will help you in your professional activities.