Scrutinizing, on the topic; moving towards the financial management of SAIL, it comes across the most vital aspects of financial management in general concept. Financial management is among the most vital part of any organization. It is something foremost important which helps business firms to take financial decisions, way for earning maximum profits at minimum cost, well coding it as optimum output. Bokaro steel plant is the 4^thintegrated public-sector steel plant in our country. Initially, built with the help of Soviet Union, was unified as a limited (Ltd.) company in 1964.Later, on merging with the state-owned SAIL, currently state - owned enterprise, among the public listed companies. SAIL is among the largest steel maker in India and one of the ten Maharatna of the country’s central public sector enterprises (CPSE). The contribution of the study is that it will help professionals, scholars, students and general readers to understand the role and limitations of financial management in SAIL. Besides, it could be clearly demarcated that financial management is the one of the factors for the well running production and earning profits by the firm. The concept of financial management fits well when closely looked upon the role of financial management in the SAIL. The way the company has significantly emerged since 1965 till the current status of it coining its name among one of the ten Maharatna of the country, the only perspective which could be looked upon is the well adopted financial management concept and strategies. This topic is relevant to look forth upon the financial management of the SAILfrom managerial view and its lacking factors and also its remedial measures.

KEYWORDS: Optimum Output, Financial Management, Central Public Sector Enterprises.