Financial management aims to maximize the value of the company, which in turn increases investor profits and ensures business continuity. To achieve this, it is essential to have intelligent financial management and access to financial markets. In a dynamic environment characterized by intense competition, rapid technological advances, informed consumers, and high economic uncertainty, the financial function becomes strategic, as almost all business decisions are measured in financial terms. This function involves forecasting, planning, organizing, directing, and controlling financial resources, and may vary depending on the size of the company: from a single person in microenterprises to a vice presidency in large organizations. According to Córdoba (2016), financial decisions are divided into four areas: preparation and analysis of financial information, investment decisions, financing decisions, and dividend policy. Each area contributes to value creation, from ensuring reliable information to defining where to invest, how to finance, and how to reward shareholders. Finally, financial markets facilitate the efficient flow of resources, which directly impacts economic development.