The book "Development of the budgeting process in the financial planning system at the enterprises of the aircraft industry" edited by N. Yu. Socks is a unique work that will be of interest not only to professionals in the field of finance, but also to those who seek a deeper understanding of the mechanisms of budget management in the complex and high-tech sphere, which is the aircraft industry. This collective work brings together the opinions and research of leading experts, making it particularly valuable for readers looking to gain a comprehensive view of the problem. The book focuses on the budgeting process, which is an integral part of financial planning. The authors consider in detail how to properly organize this process in enterprises engaged in the production of aviation equipment .. Readers will be able to learn about modern methods and approaches to budgeting, which help to effectively manage resources and minimize financial risks. The book not only covers theoretical aspects, but also offers practical recommendations, which makes it useful for specialists working in this field. This work will be of particular interest to undergraduate and graduate students of economics and finance majors, as well as practicing accountants, financial analysts, and managers who seek to enhance their qualifications and improve their skills in financial planning. The book can also attract the attention of business leaders who are looking for new approaches to budget management and seek to optimize financial processes in their organizations. The topics raised in the book are diverse and relevant. The authors discuss the importance of integrating budgeting with other financial instruments, such as strategic planning and risk management. They focus on how changes in the economic environment and technological innovations affect the budgeting process, and how businesses can adapt to these changes. The book also touches on issues related to the introduction of modern information technologies in the budgeting process, which makes it especially valuable in the era of digitalization. Style N. Yu. Sock and her colleagues are distinguished by clarity and accessibility, which allows the reader to easily assimilate even the most complex concepts. The authors use many examples from practice, which helps to illustrate theoretical provisions and make them more understandable. This approach makes the book not only a training manual, but also a practical guide for specialists. If you are interested in financial planning, budgeting or working in the aircraft industry, this book will become an indispensable source of knowledge for you. It can become the basis for the formation of new ideas and approaches in your professional activities. Readers looking for literature on the topics of financial management, budgeting, and strategic planning will also find this book a lot of useful. Finally , “The development of the budgeting process in the financial planning system at the enterprises of the aircraft industry” is not just a book A whole storehouse of knowledge , which will help you understand the complex processes of financial management and give you the opportunity to look at budgeting from a new perspective. Do not miss the chance to enrich your knowledge and improve your skills in this important area!