The article studies evolution of concepts of target function of a company in the context of changing views on the nature of a company, changing conditions of management and practices of management. It reveals main factors that determine formation of the target function of a company, gives...

The article uses the study of evolution and specific features of the process management for substantiation of a necessity of development of theoretical provisions and practical tools of financial planning on the basis of process approach as a prerequisite of harmonisation of finance management...