Abstract
The study aims to identify the role of financial management functions (appropriate financial planning, financial control, making the right financial decisions) in developing financial performance in business organizations in the Republic of Yemen. The study population was comprised of a group of companies in the mixed sector. Managers and employees in financial departments were targeted. The sample selected for the study consisted of 173. The researcher used the descriptive analytical approach to achieve the objectives of the study and test its hypotheses. A questionnaire consisting of a number of special axes in the dimensions of the functions of financial management, represented in (appropriate financial planning, financial control, making the right financial decisions) was developed. The study came up with results that are summarized in its entirety. Business organizations in the Republic of Yemen do not commit much to the functions of financial management. The study recommended the necessity of commitment and application of the dimensions and functions of financial management in the development of financial performance in a way that contributes to preserving capital, increases profits, continuity, and not closing or bankruptcy business organizations.
 Keywords: Financial management functions, financial planning ,financial supervision, make financial decisions, financial performance development , business organizations, Republic of Yemen
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