The finance function is one of the basic functions in business administration. Undoubtedly alongside with the operations and marketing, the finance function becomes necessary to meet the objectives set by the company. Based on the information provided by accounting, the finance manager and the CEO must be able to analyze the company?s financial and economic situation, implement the necessary measures to ensure good progress, assess the suitability of certain investments before assuming them and make the most appropriate decisions in order to obtain financial resources at the right moment, in the right amount and at an affordable cost for the company.These are some of the data the finance function will yield through the general management process in the tourism company. We must highlight the contents approach towards a practical dimension, being the businesses in the tourism sector the main subjects of application.