Abstract
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The textbook systematically considers the theoretical and practical aspects of functioning of business entities’ finance in the conditions of modern development of market relations, taking into account the world experience.
The mechanisms of formation, distribution and effective use of financial resources at the level of enterprises have been determined. Specific methodical approaches to substantiate the directions of financial activity development and increase the financial potential of enterprises are presented.
The textbook is intended for students of higher educational institutions of economic specialties and, first of all, in the field of knowledge «Management and administration», especially the specialty «Finance, banking and insurance». It is intended for readers with different levels of training in the field of economics and financial management and will be useful not only for students and lecturers of universities, but also for practical workers — leaders, managers, entrepreneurs.
