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FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

机译:通过财务会计信息的资本化对公司的财务管理

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This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of investment, of exploitation and of financing. A proper management, at the company’s level, contributes to better products at lower prices, a higher salary and at the same time, to achieve higher incomes for those who contributed with capital in that company. Therefore, the financial management is a subsystem of the overall management of the company, aimed at ensuring the necessary financial resources, their profitable allocation and use, increasing the company’s value and of the safety of patrimony.
机译:本文旨在强调财务会计信息在公司财务管理中的作用,从该领域的最新著作开始。尽管很难想象财务管理会使用单独归因于企业内特定活动的个性化财务会计信息,但我们仍然尝试根据分别产生和使用信息的主要活动来处理该信息:投资,开发和融资。在公司层面上,适当的管理人员可以以较低的价格,更高的薪水为更好的产品做出贡献,同时,为在该公司中出资的人获得更高的收入。因此,财务管理是公司整体管理的子系统,其目的是确保必要的财务资源,其可盈利的分配和使用,增加公司的价值和遗产安全。

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