Financial Management aims to maximize the current value of the company's shares. This objective is pursued through its three functions, which are: investment decisions, financing decisions, and financial analysis and planning.

A comprehensive presentation of modern Financial Management requires the detailed theoretical and practical development of all three of the above functions. Based on this perspective, it was decided to write three books.

The first book deals with investment decisions, which include the allocation of resources between fixed and current assets.

The second book deals with financing decisions, which involve raising capital for the smooth operation of the business.

The third (present) book discusses the financial analyses undertaken and the programs developed by Financial Management to make investment and financing decisions effectively.