This book deals with financial management in companies. It aims to provide students and practitioners seeking an initial understanding of this topic with guidance on: what lies behind the terms investment and financing; the functions that financial management must fulfill in companies; the goals that guide the fulfillment of financial tasks; the sources of financing available to a company, depending on specific corporate and financial market conditions; the calculation methods that can be used to select the most favorable options from available investment alternatives or financing options; and the conditions that influence the attractiveness of investment and financing alternatives in various ways.