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The textbook is written in accordance with the current programme of the course "Enterprise Finance". It deals with the essence of enterprise finance, the principles of its organisation, the essence of funds, channels of their receipt, the procedure for storage and spending, the essence of financial results, their types, the procedure for formation and distribution, the essence of taxes, their classification, the procedure for calculation and payment to the budget, the organisation of current assets and lending to enterprises, the essence of capital investments, their types, the procedure for implementation and financing, the essence of financial planning, its types and their characteristics, the content and procedure for drawing up a financial plan. In disclosing the issues under consideration, the relevant legislative and regulatory documents (including their amendments and additions) governing the financial activities of enterprises were used.

For students of economic higher education institutions. It may also be useful for practitioners dealing with issues of economics, accounting and taxation of enterprises.