The decision – an instrument of major and priority tool for managing< it mobilizes the entirety of the personnel and directed it depending on the existents goals. The decision penetrates and encompasses all of the managerial functions, inserted all administrative hierarchic levels. In fact, the decision is the stimulus of the creative thought, the point o promote action, is the support of the managerial processes. The corporate finance are part of the general financial relationships, their movement reflects the process of formation, distribution and use of income within organizations in the various branches of the national economy is regulated by the decisions of the top management