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

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

The first book deals with investment decisions, and the third with business analysis and planning. The second (current) book discusses financing decisions aimed at raising capital for the smooth operation of the business.