With ever increasing frequency, financial studies in business are acquiring greater importance in the field of management as a consequence of the complexity of the problems arising in present day society. The old treaties that included certain aspects on the raising and placing of payment means have been relegated to history, leaving the way open to monographic studies that include and treat in depth specific aspects of financial activities in business.

The work we are presenting intends to set out an ordered set of basic elements on which to base financial analysis in business in the XXI century. In it are included a series of previous works which serve as the basis and foundation to the new contributions that are being made in the field of financial economy and provide business with certain instruments and models that are suitable for the treatment of the new economic context.

But a work such as this would not have any sense if it were not to be oriented towards the solution of the problems arising in current reality. It is well known that we are immersed in times that are characterised by certain social and economic changes that are extremely fast and profound and which have no precedent whatsoever throughout the whole history of mankind. We are immersed in a world in which every event occurs and develops with such speed that it becomes practically impossible to know with any degree of exactitude what the future holds in store for us. All the events and circumstances we can expect are charged with a high degree of uncertainty.

In order to be able to tackle the problems of a general economic or business nature arising from this uncertainty, which is implicit in all future events, knowledge based on formal logic is no longer sufficient. The so-called modern mathematics based on mechanistic schemes, as well as Boolean algebra, are no use for explaining and foreseeing those actions which we should carry out in the future and they become impotent when faced with the new manner of acting of our society.