I'm using Windows 10 Home.
While troubleshooting some issue with WinRM, I figured out "Local Users and Groups" item is missing in my System Tools.
Computer Management >> System Tools >> "Local Users and Groups" missing.
Windows 10 Home Edition does not have Local Users and Groups option so that is the reason you aren't able to see that in Computer Management.
You can use User Accounts by pressing Window
+R
, typing netplwiz
and pressing OK as described here.