The book reveals the essence of management and the place of a manager in a modern enterprise through the role and personal aspects of human and organizational activity. The history of the emergence and development of management depending on a particular school is traced. The interaction between the internal and external environment of the organization is shown. The essence, principles and goals of management accounting and control in management, the needs and incentives in managing an organization are considered. The textbook has been prepared in accordance with the requirements of the federal state educational standard of higher professional education. For students of economic faculties of higher educational institutions, college students, as well as those who studies this subject independently.