Managerial finance is the branch of finance that concerns itself with the managerial application of finance techniques and theory, 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.
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The discipline is somewhat academic in nature, and "is concerned more with the assessment of financial techniques versus the financial techniques themselves"; its emphasis though, is managerial as opposed to technical. 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.