In this paper, we will deal with the financial function through its business roles and through process, i.e. operational functions that are intertwined with other process functions in the company. In the first part of the paper, we will briefly describe the goals of the company, what the company is, what is its financial role on the market, by which we stage the external component and the internal function of finance, by which we create the capital stock of a certain entity. The financial function expresses its importance in companies through business functions and through the structures by which it is defined. The process functions of finance in a company are, in the first sense, the function of accounting and finance and as such are inseparable for any company. The financial function is connected with the procurement function, with the development function and with the management functions. Financial policies, especially development dependent on budgets, are closely related to the financial function and decisions are made based on it. Business control with prior reporting and evaluation in the financial function give the responsible person in the company a complete picture of the business and a picture of the perspective. The financial function is one of the most important functions because it combines with almost every other business function of the company in the actions that the above mandates.