Financial Management Techniques

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Financial Management Techniques The study of Financial Management techniques involves the assumption

that the single objective of commercial entities is the maximization

of firm valuation and shareholder wealth

It could be argued that in financial management the single objective

of commercial entities is the maximization of firm valuation and

shareholder wealth. Different factors need to be considered in order

to discover the extent to which this objective is realistic.

On the question of value in relation to a firm, there are two

viewpoints that might possibly be adopted. The first is that of 'the

firm' as an entity. The second is that of 'shareholders', this is

concerned with maximizing the return on investment to the shareholder

(Amey and Egginton 1973).

Financial management has been described as:

" The art of integrating financial theory and practice to maximize the

value of the organizations to its shareholders and other

stakeholders."

(Werner and Stoner 1995)

It could be argued that in today's business climate the exclusive

objective of maximizing a firm's value and its shareholders wealth is

not realistic. Whilst this objective is still of paramount importance,

there are other factors that a commercial entity must consider. The

'Stakeholder theory' helps to describe this.

The main principle of the Stakeholder Theory is that, the corporation

should be managed for the benefit of its stakeholders not just its'

shareholders. A stakeholder has been described as

"Any individual or group who can affect, or is affected by, the

achieve...

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... Merchant, K. (1990). Accounting for Management

Control (2nd Ed.), Chapman & Hall

Samuels, J.M. (1995). Management of Corporate Finance (6th Ed.),

Chapman & Hall

Shaw, H. (1991). Finance In Organisations, ELM Publications

Van Horne, C.J. (1990). Financial Management & Policy (9th Ed.),

Financial Times - Pretince Hall

Journals

Journal of Applied Corporate Finance

Harvard Business Review

Websites

http://www.opinionjournal.com (Accessed on 31st November 2002)

http://www.investorwords.com/cgi-bin/getword (Accessed on 4th December

2002)

http://www-rohan.sdsu.edu/faculty/dunnweb/pubs.iabs96.html (Accessed

on 4th December 2002)

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[1] http://www.econ.nyu.edu/user/galed/chap01.pdf (Accessed on 1st

December 2002)

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