The textbook is written in accordance with the requirements of the Federal State Educational Standard of Higher Education. When developing the textbook material, the published material on this topic, the experience of teaching and studying the discipline in universities of the Russian Federation, as well as the personal experience of the authors were used. Almost all important theoretical provisions given in the textbook are illustrated by examples. At the same time, information technologies were used to solve the examples, including Excel, VBA, Mathcad.