Český finanční a účetní časopis 2008(2):42-46 | DOI: 10.18267/j.cfuc.268

Three major types of the financial decision making in enterprise

Marie Míková
Doc. Ing. Marie Míková, CSc. - proděkanka pro pedagogickou a studijní činnost, docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3, Česká republika; <mikova@vse.cz>.

The paper describes three major types of financial decision making in an enterprise: (a) decision on investment areas, (b) decision on investment financing, (c) decision on profit distribution. All three types of decision are interlinked and must reflect the most important objectives of an enterprise. Return on assets and investment risks related to the assets must be also taken in account during decision making.

Keywords: Return on assets; Risk; Financial decision making.
JEL classification: M41

Published: June 1, 2008  Show citation

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Míková, M. (2008). Three major types of the financial decision making in enterprise. Czech Financial and Accounting Journal, 2008(2), 42-46. doi: 10.18267/j.cfuc.268
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    References

    1. Block, S. B. - Hirt, G. A. (1989): Foundations of Financial Management. Homewood, Irwin, 1989.
    2. Brigham, E. F. - Ehrhardt, M. C. (2007): Financial Management - Theory and Practice. Florence, Thomson South-western, 2007.

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