The answer is: Understanding and allocating operational needs
Financial management function refers to the functions that involves in finding out the most efficient way to allocates the funds that are owned by the company.
One part of financial management function is Understanding and allocating operational needs. During this process, managers would analyze the threats and opportunities that might be faced during the operation, After that, they need to determine how to use the funds to handle all the threats and fully maximize the opportunities that the company has.