%0 Conference Article %T THEORETICAL ASPECTS OF FINANCIAL MANAGEMENT IN A COMMERCIAL ORGANIZATION %A Posylnaya, D.S. %A Shtondin, A.A. %A Maklakova, E.A. %K finance, management, management, planning, development, commercial organization %J SCIENCE AND STUDENTS – 2024 %D 2024 %P 3 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov