Financial Management aims to maximize the current value of a company's shares through three functions: investment decisions, financing decisions, and financial analysis.

A comprehensive presentation of modern Financial Management requires a detailed theoretical and practical development of all three functions mentioned above. Based on this view, the writing of three books was decided.

The first book discusses investment decisions, which involve the allocation of resources between fixed and current assets, which, based on their purpose and liquidity potential, constitute two different categories of assets.

The second book addresses financing decisions, which include raising funds for the uninterrupted operation of the business. The sources of capital are represented in the liabilities of the balance sheet and are classified into long-term and short-term financing.

The third book deals with financial analyses and business planning. Executives, in order to successfully undertake investments and financings, conduct analyses and plan the actions of the businesses.