…To carry out its activities, a company must raise funds from various sources and invest them in the purchase of various assets. In a company, the function of making investment decisions and deciding how to raise the necessary capital is called managerial finance, or financial management, corporate finance, or business finance. In modern times, corporations are the main form of business, so when people simply say managerial finance, they often mean corporate finance. … *Some explanations of terms that refer to "business finance" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…企業はその活動を行うために,さまざまの源泉のなかから資金を調達し,各種資産の購入のために資金を投下しなければならない。企業において,投資の意思決定およびそのために必要な資本調達の決定を行う機能を経営財務,あるいは財務管理financial management,企業財務・企業金融business financeという。現代においては,株式会社が中心的な企業形態であるので,単に経営財務というときには,株式会社財務corporate financeを指すことが多い。… ※「business finance」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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