The article is devoted to the study of the relevance of the basic concepts of financial management in the work of a modern commercial organization and the identification of problems associated with their insufficient practical application. It emphasizes the importance of addressing the theoretical component of the financial management system, in particular, the fundamental concepts of financial management; examines the role and features of the application of financial management concepts in the activities of a commercial organization; substantiates the need to use digital technologies based on artificial intelligence in the processes associated with the introduction of scientific concepts in the implementation of financial management tasks of a commercial organization. The article is written using the following research methods: analysis, synthesis, modeling and comparison, as well as data processing and interpretation. The relevance of the research lies in the growing demand for scientific and theoretical aspects of the functioning of the financial management system of commercial organizations in order to implement its development strategy. The scientific novelty of the study is to identify the degree of interrelation of the theoretical foundations of financial management with the practical activities of a modern commercial organization.
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