Financial profitability is a factor available to every organization is for production and service. It should be used to its maximum, because no Profitability can be increased indefinitely. In fact, Financial Profitability need to be skillfully used through imaginative and innovative management techniques. Therefore, the most important financial Profitability for any establishment today is its “Management skill”. When this financial Profitability is well managed and utilized the management makes sure that all the Profitability generated is controlled and utilized in the best public manner. The subject matter of financial profitability has undergone a significant change in the recent years. Earlier financial profitability function was concerned with obtaining fund but now it also encompasses the ‘use’ of fund. Therefore the financial profitability function includes judgments about whether an every organization should hold, reduce, or increase the investment in various assets. In this paper financial profitability management is discussed critically.

KEYWORDS:  Financial Profitability, Profitability Management, Use of Fund.