The book “Return funds of enterprises . Lecture" edited by M. In. Boyko is a unique publication that will become an indispensable assistant for students, graduate students and practitioners in the field of economics and management. This work is a carefully structured material that covers all key aspects of working capital, their role and significance in the activities of enterprises. In today's world, where every detail of financial management can significantly affect the success of a business, understanding working capital becomes critically important. The book offers readers a deep dive into the topic, starting with the basics and ending with more complex concepts. The author’s team, consisting of experienced teachers and practitioners, shares their knowledge and experience, which makes the material not only theoretically sound, but also practically applicable. Who can like this edition? First, it will be especially useful for students of economic faculties who study disciplines related to financial management and accounting . Secondly, young professionals who are just starting out in business, the book will help to better understand how to effectively manage the company's resources. Finally, for experienced managers and entrepreneurs seeking to optimize their processes, this publication will be an excellent source of new ideas and practical recommendations. The topics raised in the book cover a wide range of issues such as inventory management, receivables, cash and cash equivalents. Each of these topics is considered from different angles: both theoretical and practical. The authors emphasize the importance of competent working capital management to ensure the financial stability of the enterprise. They emphasize that the lack or inefficient use of these resources can lead to serious problems, including liquidity difficulties and even bankruptcy. The style of presentation in the book is distinguished by clarity and accessibility .. The authors strive to convey complex economic concepts in a simple and understandable language, which makes the material easy to perceive. In addition, the book contains practical examples and cases that help readers better absorb the material and see how theoretical knowledge is applied in real life. M. In. Boyko, as editor, is known for his attention to detail and commitment to quality. He is the author and co-author of many textbooks and scientific articles in the field of economics and management. His work has always been distinguished by deep analysis and practical orientation, which makes them in demand among students and professionals. If you are looking for literature that will help you to understand the intricacies of working capital management, then “Return funds of enterprises . It will be a great experience for you.. This book will not only enrich your knowledge, but also give you the tools to successfully apply them in your professional activities. Do not miss the opportunity to immerse yourself in the world of financial management and discover new horizons in business with this unique edition. The book will be your reliable companion on the way to success and financial literacy.