The book "Operational accounting and cost analysis in enterprise management" by P. Skrypnika is an indispensable work for anyone who seeks to better understand the mechanisms of financial and cost management in business. In an ever-changing market, where every penny counts, knowledge of the principles of operational accounting and cost analysis becomes not just useful, but vital. With a wealth of experience in accounting and financial analysis, the violinist offers the reader a unique perspective on cost management that combines theoretical foundations and practical recommendations. The book covers a wide range of topics, from the basics of operational accounting to the methods of cost analysis, which makes it relevant for both students and practitioners. One of the key topics raised in the book is the importance of operational accounting for management decision-making. The author focuses on how the correct organization of accounting can significantly affect the financial results of the enterprise. It shares methods that allow not only to control costs, but also to optimize them, which ultimately contributes to improving the competitiveness of the company. The book will be especially interesting for those who work in the field of accounting, financial analysis, as well as managers seeking to improve the financial stability of their organizations. It is suitable for both novice professionals and experienced professionals who want to refresh their knowledge and get acquainted with new approaches in the field of accounting and cost analysis. The Skrypnik style is characterized by accessibility and clarity of presentation, which allows the reader to easily assimilate even the most complex concepts. The author uses many examples from practice, which makes the material not only theoretically sound, but also practically applicable. The reader will be able not only to understand how to keep operational records, but also learn how to apply the acquired knowledge to analyze and optimize costs in their organization. The book Operational Accounting and Cost Analysis in Enterprise Management also raises important topics, such as the impact of costs on strategic planning and management decision-making. Skrypnik considers various methods of cost analysis, including the ABC (Activity-Based Costing) method, which allows for a more accurate distribution of costs by type of activity. This knowledge can be key for those who want not only to control costs, but also to effectively manage them based on data. If you are looking for literature that will help you understand the intricacies of financial accounting and analysis, this book will be an excellent choice. It can be useful for economics students, graduate students, as well as for anyone interested in financial management and cost optimization. In addition to "Operational Accounting and Cost Analysis in Enterprise Management", it is worth paying attention to other works of Skrypnik, as well as to literature on related topics, such as "Financial Analysis" and "Cost Management". These books will help you expand your knowledge and deepen your understanding of the financial processes in business. Thus, “Operational Accounting and Cost Analysis in Enterprise Management” is not just a book, but a whole tool for professional growth and development in the field of financial management. It will help you not only to master the theoretical foundations, but also to learn how to apply them in practice, which will ultimately lead to improved financial performance of your company.