When safe investments are made that always looks for is the maximization of the profit or wealth of the shareholders of a company. Safe investments don’t exist because there is always a financial and operating risk when handling money. If this risk would not exist because everyone would be rich by investing in this type of investment. However the risk is something that can be decreased by not eliminating, and ways to reduce it is through analysis and projections for the future of the economic variables involved. In general the profitable investments give more profits the higher your risk, because employers are averse to risk and only invest their capital if the return is justified. Other safer investments such as deposits of debt with almost zero risk, leave very little gain.

Objectives which should always seek is to maximize the present value of the company. To achieve this goal it is necessary to maximize the following financial variables. Firstly, it is important to have a high profitability. This means economic ability to produce profits or benefits.On the other hand we have the liquidity, which is related to the capacity to fulfil the obligations undertaken by the company in time and form. As you can see these two objectives are opposing each other. To increased profitability, reduced liquidity, this is the case for example when purchases much raw material to produce and decreases the amount of cash to pay suppliers. A great liquidity situation is the opposite, when you have the cash but it does not reverse it, we then sacrifice profitability but we have liquidity. A good administrator of finance must make right decisions in three well differentiated areas. Profitable investments: the asset of the company, the size and its financing structure-related: related to the financing of the company and the growth of the same. Gives rise to the financial risk to assume loans and forced to pay dividends interest rates: decisions on distribution of dividends or reinvested in the company as a form of self-financing.