Financial strategy is an activity that strategically conducts the procurement and practical use of capital necessary for corporate management. Various types of capital are necessary for corporate management. It is also necessary to raise funds to accompany the strategic execution that follows decision-making, and procure working capital in daily company management. In terms of the types of fundraising in which companies engage, there is capital procured from financial institutions (debt finance), and capital directly raised from capital markets (equity finance); especially when implementing the latter, advanced expertise is required. In corporate finance, the role of financial officers is to procure funds as efficiently and effectively as possible and stabilize the management foundation of the company. Even if one is able to raise funds safely, excessive investment could lead to a management crisis. On the other hand, if one becomes too cautious and refrains from investing, opportunities for growth may go unseized. The survival of a company depends upon the proposal of a strategic financial plan that allows management to anticipate future returns from the current situation and operate the enterprise accordingly.