History of the emergence and development of financial management

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Financial management is a science that studies the financial management of companies and organizations. The history of the emergence and development of financial management begins in ancient times, when trade was one of the most important sources of income. However, the formation of financial management as a science occurred in the 20th century.

At the beginning of the 20th century, financial management was part of general economic science and was studied within the framework of financial theory. However, in the 50s of the last century, there was an understanding that financial management of a company should be considered as a separate discipline. During this period, the first textbooks on financial management began to appear.

In the 60s, financial management became widespread as a separate scientific discipline in universities and business schools. Many modern financial management techniques such as working capital management, investment management and risk management were developed during this time.

In subsequent years, financial management continued to develop and improve, and new methods and tools for financial management appeared. Today, financial management is one of the key disciplines in economics and business.

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