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【知識點】What is financial management？什么是財務管理？

What is financial management？

Financial management can be defined as the management of the finances of an organization in order to achieve the financial objectives of the organization. The usual assumption in financial management for the private sector is that the objective of the company is to maximize shareholders’ wealth.

【知識點】Financial planning財務規劃

Financial planning

In the short term, funds may be needed to pay for purchases of inventory, or to smooth out changes in receivables, payables and cash: the financial manager must ensure that working capital requirements are met.

In the medium or long term, the organization may have planned purchases of non-current assets, such as plant and equipment, for which the financial manager must ensure that funding is available.

【知識點】Financial control財務控制

Financial control

The control function of the financial manager becomes relevant for funding which has been raised.

【知識點】Financial management decisions財務管理決策

Financial management decisions

The financial manager makes decisions relating to investment, financing and dividends. The management of risk must also be considered.

【知識點】Corporate objectives公司目標

Corporate objectives

Corporate objectives are relevant for the organization as a whole, relating to key factors for business success. Objectives should be explicit, quantifiable and capable of being achieved. The corporate objectives outline the expectations of the firm and the strategic planning process is concerned with the means of achieving the objectives.

Objectives should relate to the key factors for business success, which are typically as follows.

Profitability (return on investment)

Market share

Growth

Cash flow

Customer satisfaction

The quality of the firm’s products

Industrial relations

Added value

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