Abstract
In the contemporary conditions of classical dichotomy financial literacy is extremely important for individuals, institutions and all actors of social and economic life, because sooner or later everything works, is expressed and is valued by financial mechanisms and instruments. The globalization of political and economic relations further addresses the importance of financial literacy. For these reasons, there is the growing need for knowledge improvement and better understanding of the phenomenon in the field of financing not only for business entities and institutions, but also for citizens, which in literature and progressive practice has been identified as financial literacy, while emphasizing the importance of continuous growth of competencies in this area. The importance of the growth of competencies in the field of financing has been generated by numerous economic and financial factors, and above all the development of financial markets, the growth of capital supply and the diversification of financial products, including also the growth of needs and demand for financing, which consequently complicated processes and procedures and generated the need for faster and substantially more functional information and the growth of knowledge for risk management in the function of maximizing targeted performance. To look at traditional and modern approaches to the basic rules and principles of financing, and the risk management mechanisms formulated thereon, it is necessary to create an appropriate computerized model in order to improve the up-to-date data and the reliability of the preferred options. The methodology is based on the assumptions and laws of the financial theory established on the basis of: financing rules and financing principles, in a way that makes it possible to master the matter in a professional and relatively fast and efficient way. Accordingly, the basic propositions regarding financing rules and financing principles are presented, and how they affect the optimization of business and financial portfolios, which is also the aim of the work.
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