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The textbook examines conceptual approaches to an industrial enterprise, in particular, at what level the products necessary for society are created, how the issues of economic use of resources are solved, the issues of concentration of qualified personnel, the use of high-performance equipment and technologies, and ways to achieve economic efficiency of an industrial enterprise. The textbook is written in an accessible language, combining theoretical material with practical information in the form of examples, questions and self-control tests. The textbook is intended for students of higher education institutions of mechanical engineering specialities and for managers and specialists of industrial enterprises.