Zarządzanie finansami firm a inwestycje w kapitał ludzki i ich finansowanie

The process of realization of the main goal of firms is complex. Vari-ous instruments participate in it. We can list here, for example, finance management of firms and investments in human capital and their fi-nancing that are instruments of this management. There are mutual rela-tionships between these instruments. Financial management of firms has impact in certain way on investments in human capital and their financ-ing. In turn, the investments in human capital and their financing have impact in certain way on financial management of firms. In scientific research and practice one should not skip the consideration of both spheres of activity of firms from the point of view of their mutual rela-tionships.