...The function of a company to make investment decisions and 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. Companies have production and sales facilities to produce and sell goods and services as products, and they also have inventories of raw materials and finished products to ensure smooth production and sales. *Some explanations of terms that mention "corporate finance" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…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。 企業は,商品としての財・サービスを生産・販売するために生産設備・販売設備を保有するとともに,生産・販売を円滑に行うために原材料および製品等々の在庫をもつ。… ※「corporate 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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