THE FINANCIAL MANAGER AND CORPORATE DECISION MAKING

Abstract

In the globalized world, business competition and economic and financial volatility have been the subject of constant concern among organizations. Knowledge and the correct application of economic principles at the time of decision-making, as well as efficient management of financial processes have become a divider between the apex and ruin of a company. The article aims to highlight financial management as an offshoot of the science of administration, which specializes daily to provide the sustainable growth of organizations. The main objective of this study is to know the professional who applies financial management practices in companies and their importance in decision-making processes – the Financial Manager. The methodology used is the bibliographic review of financial literary production, whose study allowed to know the organizational and marketing environment in which this professional operates, his training, functions, skills and responsibilities. The result pointed to a historical advance in terms of corporate imprescindibility of having this professional in its structural divisions, with expertise in increasing the value of the company, keeping it liquid and solid in the market. Therefore, the Financial Manager stands out as one of the main executives of the organization with direct action in decision making.