Financial management can be defined as the management of the finances of a business/organisation in order to achieve financial objectives taking a commercial business as the most common organisational structure. The primary goal of financial management is to help managers maximize their firm's values. To obtain financing, it is important to make an evaluation of the real conditions of finances and to explore sources from where these finances can be increased. Two important functions of financial management are to obtain finances for businesses and to make the effective use of it. Moreover, the decision about the policy of dividend also concerns the range of financial management. This can be named as a planning for the supply of finances. The decision concerning the way of calculating the benefit and the way of distributing it among the shareholders are inseparable from financial management. Therefore, the concept of valuation underlies everything in concise. The primary goal of financial management is to help managers maximize their firm's values. Therefore, the concept of valuation underlies everything in concise. The students, teachers and academicians will find the subject matter of the book most relevant and useful.