To solve this question, it is essential to understand the main goal of financial management within a business context. Financial management deals with planning, organizing, directing, and controlling financial activities, with the aim to use the organization’s financial resources efficiently. Let us analyze each option: Option A, maximizing sales, is important for the revenue of the company, but it is not the primary objective of financial management. High sales do not always translate to higher profits or increased value for shareholders. Option B, maximizing profit, was historically viewed as an important objective. However, profit maximization can sometimes ignore risks, long-term growth, and ethical considerations, and may not always align with the best interests of shareholders. Option C, maximizing shareholders' wealth, is considered the primary and most widely accepted objective of financial management in modern theory. This approach focuses on increasing the market value of the company’s shares, which reflects the long-term interests of shareholders and incorporates profitability, risk, and growth aspects. Option D, minimizing costs, is also an important goal but is only a means to an end. Cost minimization alone does not guarantee value creation or long-term growth for the company. Therefore, after evaluating all the options, it is clear that the correct and most comprehensive answer is Option C, maximizing shareholders' wealth. This objective aligns financial decisions with the ultimate goal of enhancing the value of the company for its owners, considering both profitability and risk. **Final Answer: C) Maximizing shareholders' wealth**