The tutorial outlines the basics of systemically rationalizing the economic activities of enterprises to achieve a corporate business goal with optimal resource costs. The textbook is intended for students studying in the direction of training 38.03.02 - Management, including for distance learning, was developed in accordance with the federal state educational standard of higher education in the direction of training 38.03.02 Management (bachelor's level). The material is logically structured by topic, includes such sections as: basic categories and approaches to the study of the discipline; enterprise as an economic entity; organizational structure of enterprise management; enterprise costs and production costs; enterprise profit and profitability indicators; fundamentals of entrepreneurship; fixed assets of the enterprise; working capital of the enterprise; personnel at the enterprise and employee remuneration.