The book "Planning and rationing of ethyl alcohol consumption in enterprises and organizations: The Handbook”, created by a team of authors, is an indispensable resource for specialists in the field of production processes management, as well as for students and teachers of specialized educational institutions . This edition will be a real guide to a complex but extremely important topic related to the rational use of ethyl alcohol in various industries. At first glance, it may seem that the book deals with a highly specialized topic, but in fact it covers a wide range of issues related to resource savings and production efficiency. In today's market, where every penny counts, proper planning and rationing of alcohol consumption are becoming key factors for the success of enterprises, especially in the food, pharmaceutical and chemical industries. The book offers the reader not only theoretical foundations, but also practical recommendations, which makes it especially valuable for practitioners. For whom is this book intended? First of all, this edition will be useful to managers and economists working in production and trading companies, as well as auditors and consultants dealing with cost optimization. Students and graduate students studying economics, management and related disciplines will find in it a lot of information that will help them better understand how to properly organize processes in enterprises. Even experienced professionals will be able to discover new approaches and methods that will help increase the efficiency of their work. Topics raised in the book range from the basics of planning and rationing to deeper issues, such as the impact of ethyl alcohol consumption on product cost and how to control it. The authors consider not only theoretical aspects, but also practical examples, which allows the reader to see how these principles work in real life. The book also addresses environmental and safety issues, making it relevant in light of current production process requirements. The style of the authors is distinguished by clarity and accessibility, which makes it easy to assimilate even the most complex concepts. They use many examples from practice, which makes the material more clear and understandable. The team of authors includes specialists with extensive experience in various industries, which gives the book additional value. This publication is not only informative, but also inspires new ideas and approaches to the organization of processes. If you are looking for books on the topics of resource management, optimization of production processes or cost savings, then “Planning and rationing of ethyl alcohol consumption in enterprises and organizations” will be an excellent choice. This publication will not only expand your knowledge, but also help you become a more effective specialist in your field. In conclusion, this guide is not just a book, but a whole tool for improving the competitiveness of enterprises. It will help you understand the intricacies of planning and rationing, and also give you the opportunity to look at familiar things from a new angle. Do not miss the chance to enrich your knowledge and skills with this unique edition!