This book is meant for BTech 7th semester course of all branches of Engineering of the Uttar Pradesh Technical University (UPTU). The book is of immense value for budding engineers to make them better managers and successful entrepreneurs. The book has been specifically written for those students who need a broad introduction to the whole field of enterprise, such as those who have chosen entrepreneurship as an elective paper for a Bachelor's or a Master's degree. KEY FEATURES • Questions and Examples: Wherever pertinent, chapters have Questions, Numerical Problems and Business Examples • Additional Illustrative Material: Relevant illustrations have been used as accompaniment to the text • Real-life Examples: These have been used in boxes to explain concepts further