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Uloga i veštine finansijskog direktora u stvaranju i očuvanju vrednosti firme 2014 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/1/3474 Z. Jović V. Jović In situations where the company needs additional funds, either for maintenance of liquidity, investments in current or fixed assets, it is not irelevant to the way how the company purchased them. A similar situation occurs when a company has surplus funds, it does matter where and under what conditions they will be placed. The choice between different options of credit borrowing, issuing bonds or shares, on the one hand and investments of surplus cash in fixed-term bank deposits and short-term and long-term securities in the financial markets, it lies to the finance director of the company. The success of its decisions influencing the financial performance of the company, and although finance theory can not create a new value, they very much affect the level of the profit of the company, and that is the money supply that maintains and increases the value of the company, the mass of which is as criterion values can buy new fixed assets and working capital necessary to be in the circular movement up the value of the company. Hence, the role of financial director with his professional skills can be considered crucial for the preservation and creation of the company’s value. conferenceObject 109 111 Zbornik radova, Međunarodna naučna konferencija Univerziteta Singidunum Finiz: Finansijsko izveštavanje u funkciji korporativnog upravljanja, Beograd, 0512. 2014.