The book "Planning and accounting of the unfinished production of the bearing plant in the conditions of ASUP" by Smirnov A . It is a unique study that immerses the reader in the world of production processes and their management. This work will be especially interesting for those who seek to better understand the planning and accounting mechanisms in the context of automated production management systems (ACMS), as well as for those who work in the field of mechanical engineering and bearing production. Smirnov, A. offers the reader not just theoretical calculations, but practical recommendations and techniques that can be applied in real enterprises. The book covers such important aspects as the analysis of unfinished production, inventory management and optimization of production processes. The author shares his knowledge on how to effectively organize the accounting of unfinished production in order to minimize costs and increase the overall efficiency of the plant. Readers interested in production process management, enterprise economics and automation will find in this work many useful ideas and practical solutions. The book will be useful to both students of technical and economic specialties, as well as practitioners working in the field of production management, logistics and financial accounting .. It will become an indispensable tool for managers, engineers and everyone who seeks to improve the performance of their company. The topics raised in the book are relevant for modern production, where automation and digitalization become an integral part of the work. Smirnov emphasizes the importance of integrating ASUP into production processes, which allows not only to improve accounting, but also to increase the speed of response to changes in supply and demand. The book raises issues related to quality management, optimization of production flows and minimization of losses, which makes it especially valuable in the face of fierce competition in the market. The author's style is distinguished by clarity and accessibility of presentation, which allows the reader to easily assimilate even the most complex concepts. Smirnov, A. He is known for his work in production management and economic analysis, and this book is no exception. He skillfully combines theory with practical examples, which makes the material lively and fascinating. If you are looking for literature on the topics of production management, accounting and planning, then “Planning and accounting of the unfinished production of the bearing plant in the conditions of ASUP” will be an excellent choice. This book will not only expand your knowledge, but also give you the tools for practical application in your professional activities. Read, learn and incorporate the knowledge gained into your work to reach new heights in production management.