A financial team should be concerned with these 3 essential choices: Working Capital : Managing a company 's short - term assets and obligations on a daily basis is known as working capital . The idea is to ensure that there is enough money on hand to pay for operating costs and that any extra money is earning interest . It can be controlled by maintaining the right amount of inventory , monitoring all of the receivables and payables , determining to whom the company should offer credit , and investing any extra income in the right kinds of ventures . Financial Decisions : How a company raises funds is determined by financing choices . Acquiring a bank loan or selling debt on public capital markets are two examples of decisions made about funding . Capital Budgeting : Choosing which productive assets the company purchases , such as a new factory or the renovation of an existing facility , is part of capital budgeting