This text investigates the fundamental principles of corporate financial management and the decision-making frameworks required for effective capital allocation. Moshe Ben-Horim provides a structured analysis of financial theory, utilizing standard economic models to explain how corporations evaluate investment opportunities, manage risk, and determine optimal capital structures. The work serves as a foundational academic resource for students and practitioners seeking to understand the mechanics of corporate valuation and financial policy.

This text is regarded as a standard academic introduction to the field, providing a clear and methodical approach to complex financial concepts. The material is structured for educational use, offering a comprehensive overview of the essential theories that underpin modern corporate finance.