The book "Management Accounting" by E. In. Pestereva is an indispensable guide for those who seek to understand the intricacies of the internal financial system of the enterprise and master the tools of effective resource management. This book opens an exciting world of management accounting to the reader, turning complex concepts into understandable and practical knowledge that can be applied in the real life of business. If you are looking for a source that will help you not only learn the basics of accounting, but also learn how to use it for strategic decision-making, then “Management Accounting” will become your reliable companion. Pestereva in his book masterfully combines theoretical foundations with practical examples, which makes it especially valuable for students, novice professionals and managers who want to increase their competence. This book is suitable for readers aged 18 years and older who are interested in economics, management and finance, as well as for those who want to deepen their knowledge in the field of management accounting in order to become a more effective manager or entrepreneur. Its content is interesting both for those who are just taking the first steps in the professional field, and for experienced professionals looking for a fresh look at long-known methods. What makes “Management Accounting” special is the author’s ability to clearly and easily explain complex topics such as costing, variance analysis, budgeting, and financial flow control. Pestereva does not just talk about theoretical models she shows how these tools work in a real business environment, focusing on practical applicability. Readers will find many cases illustrating how management accounting helps to make informed decisions, minimize risks and increase the profitability of the company. This book is noteworthy for its modern approach to teaching material. It raises important topics such as the role of management accounting in strategic planning, performance measurement techniques, and the integration of accounting with other management systems. The author focuses on the need to adapt accounting methods to the dynamically changing business environment, which is especially relevant in the era of digital technologies and globalization. Thanks to this, the book becomes not only a training tool, but also a valuable tool for the development of managerial competencies. Style E. In. Pestereva is distinguished by clarity, logic and practical orientation. Its approach to the presentation of material makes complex topics accessible, and examples - understandable and memorable. In her previous works, the author has already established herself as a specialist capable of combining academic rigor with practical experience, which makes “Management Accounting” especially valuable for those who want not only to study the theory, but also to learn how to apply it in real life. If you are looking for a book that will help you understand how management accounting contributes to business development and improve its efficiency, then “Management Accounting” E. In. Pestereva is exactly what you need. Its pages fill with knowledge that can be immediately implemented in the work, making management more transparent, meaningful and effective. This book will be your reliable assistant on the way to professional growth and success in the field of economics and management.