Managerial finance

Managerial finance is the branch of finance that concerns itself with the managerial application of finance techniques and theory, [1] emphasizing the financial aspects of managerial decisions. The techniques addressed are drawn in the main from managerial accounting and corporate finance; the former allow management to better understand, and hence act on, financial information relating to profitability and performance; the latter are about optimizing the overall financial-structure.

The discipline is somewhat academic in nature, and "is concerned more with the assessment of financial techniques versus the financial techniques themselves"; [2] its emphasis though, is managerial as opposed to technical.[2] Putting the techniques into practice - i.e. performing financial management - entails strategic planning, organizing, directing, and controlling of the organization's financial undertakings; see Financial analyst § Corporate and other and Financial management § Role. Correspondingly, the discipline will assess the various techniques from the perspectives of Planning, Directing, and Controlling.[2]