The textbook deals with the issues and problems of financial management at the enterprise. It provides both theoretical and methodological foundations of financial management, as well as the necessary substantive and mathematical justifications. The economic essence of financial, credit, monetary resources, investments, the structure of the investment project, its commercial efficiency and financial feasibility, the system of balanced indicators . are highlighted. The material is presented using the Tax Code of the Russian Federation, methodological recommendations for assessing the effectiveness of investment projects, Accounting Regulations and other regulatory and legal literature . The textbook is intended for students, graduate students and teachers of economic universities (faculties), scientific and practical workers, specialists in the field of financial and investment activities of organizations .