The main objective of the textbook is to give a clear idea of the content of the discipline “Fundamentals of Entrepreneurship”. It reveals the essence of entrepreneurship and its forms, and comprehensively examines the theoretical and practical aspects of this activity. The conceptual vision that is formed when familiarizing yourself with the material makes it possible to combine previously acquired knowledge. The textbook is aimed at students of full-time and distance learning, undergraduates studying in economics and management specialties, as well as professional managers who would like to familiarize themselves with the essence and tools of the discipline “Fundamentals of Entrepreneurship”. It will be useful for university teachers.