Financial information has one set of eyes that looks back to see what has happened. This is the accounting function, which is simply about the recording of events and the production of the financial reports that satisfy the stewardship responsibility of management. The other set of eyes looks forward to determine the most appropriate strategic direction for an organization, guiding managerial actions, motivating behaviors, and creating and supporting the cultural values necessary to achieve an organizations strategic objectives. This book is all about the second set of eyes, which are the lenses of FINANCIAL MANAGEMENT, that help organizations plot their way through an environment filled with opportunities and dangers. For students, aspiring managers as well as those who already have management responsibilities this book provides an insight, through the eyes of the characters of a start-up company, of some of the ideas and models that help to identify the possible strategies capable of maximizing an organization's value, which is the same as making the owners as wealthy as possible, to determine how to finance the organization in the most proper way, to allocate the collected capital in the most effective way, to monitor the implementation of the chosen strategy to see whether it is meeting the planned objectives, and to reasonably decide on the reinvestment and distribution of profits.