Shareholder value-oriented financial management means appropriately applying fundamental models of company valuation, portfolio management for assets, and hedging strategies for options and futures in business transactions and risks. When it comes to borrowing and securitizing receivable risks, it is beneficial to understand the procedures of rating and Basel II at banks and insurance companies to optimally guide financial and investment decisions. The book is aimed at practitioners in financial controlling and financial management, as well as students at universities and colleges.