A healthy financial basis is the foremost responsibility of financial management. This requires sound financial competence at all levels of management. This book provides valuable guidance in fulfilling this duty. Efficiently-managed accounting is the basis for using the full creative potential and for the implementation of strategic financial planning within a company, and avoids the single minded pursuit of figures. Shareholder value is obviously important, but must not be allowed to overshadow ethical and environmental concerns. A corporate culture run on these guidelines will be able to compete successfully in the global markets of tomorrow.