Managers are responsibility for functioning, managing and economy enterprises and organizations. Their decisions have to be in accordance with interests of society and particular groupment, those decisions cannot be injurious participants in the process of the running organizations. Each organization is operating in specifically financial position and this position in conjunction with the economic conditions there are determining for decision-making of the managers. In these contexts for managers are necessary erudition the knowledge not only intent on branch of business and human resources management but also managers have to understand the financial management.