Decision making, whether for an investor or at a business level, involves a series of repercussions that will directly affect the value of the company, since the main objective is to maximize said value. The correct application of finance is fundamental in any entity or enterprise, regardless of its size or the market in which it operates. It is for this reason that it is so important to have at least a basic knowledge of the areas that comprise the study of finance, since they are totally complementary to each other.