The book "Budgeting in a commercial organization", written by a team of authors, is an important and relevant work that will be of interest to both professional financiers and novice entrepreneurs seeking to master the art of financial management. This work immerses the reader in the world of financial planning, revealing the key aspects of budgeting that are the basis for successful business. In today's world, where economic instability and competition are becoming the norm, the ability to properly plan and allocate the budget becomes not just desirable, but a vital skill. The authors of the book consider various methods and approaches to budgeting, focusing on their application in commercial organizations. The reader will be able to learn about how to make a budget, what factors need to be taken into account in its formation, as well as how to control the implementation of the budget and make the necessary adjustments. The book will be especially useful for students of economic specialties, young professionals, as well as for managers and managers who want to improve the financial literacy of their team. It will become a real guide to the complex world of finance, helping readers not only to master the theoretical aspects, but also to put them into practice. If you are looking for information about budgeting, financial planning or resource management, then this book will be an indispensable source of knowledge for you. The topics raised in the book cover a wide range of issues related to budgeting: from the basics of budgeting to variance analysis and forecasting. The authors share their knowledge and experience, offering readers real examples and cases, which makes the material more accessible and understandable. The book also addresses important aspects such as the impact of external factors on budgeting, the role of technology in the planning process, and current trends in financial management. The style in which the book is written is clear and logical. The authors use an accessible language, which makes it easy to assimilate even the most complex concepts. They strive to make the material not only informative, but also fascinating, which is especially important for those who are just starting out in the world of finance. The book “Budgeting in a Commercial Organization” will be an excellent addition to the library of anyone interested in economics and finance. If you have read books such as “Financial Management” or “Basics of Accounting”, then this work will be a logical continuation for you. It will not only expand your knowledge, but also help you look at budgeting from a new perspective. The book can also be useful for those looking for information on queries such as "financial planning for business", "budget management" or "small business budgeting". In conclusion, “Budgeting in a commercial organization” is not just a textbook, but a practical guide that will help you understand the intricacies of financial planning and teach you how to effectively manage your company’s resources. Do not miss the opportunity to enrich your knowledge and skills in the field of budgeting by reading this wonderful book