The importance of effective management of financial resources resides in the fact that it ensures the achievement of strategic and tactical goals, contributes to an increased attractiveness for foreign investors. Therefore, to achieve the main objective, namely the maximization of value, the company has to use all the available resources, especially financial resources, as reasonably as possible. The financial and production activity of a company cannot ensure without financial resources. Consequently, the activity of all companies commences with the amalgamation of financial resources. The main function of financial resources is ensuring the timely payoffs of budget expenses, suppliers, commercial banks, insurance companies, employees, shareholders, and other third parties.