This textbook represents an effort to systematize a set of contents that cover the subject of financial management in business, especially when it comes to outlining financial strategies for the decision-making process. This book's main contribution is to enable students to make a continuous and challenging effort to master the techniques of creating and managing value in companies of any size and economic activity.

This book is designed to give the student a successful start in finance. Therefore, some familiarity with basic accounting principles would be useful, but is not essential for learning the content presented.

Initially, in the first Unit, it deals with traditional and introductory aspects of financial decision making, including recovering and revising the General Accounting content studied in the first semester of the course.

In the second Unit, the book incorporates a series of innovative concepts, information and approaches in the reflection it establishes, discussing aspects of the macroeconomic environment and economic policies, always trying to articulate them with the financial decision-making environment and the reality of organizations. The third Unit deals with inflation and its influence on information and financial decision-making.