- 4. Why is it important for persons in marketing, accounting. production, and other areas in the firm to understand finance? A. Funds availability affects the firm's ability to increase inventory change plant capacity, and so forth B. Financial decisions are based on data provided by other functional areas of the firm; thus, it is in the best interests of such areas to provide the most optimistic information possible so that their projects seem most favorable. C. There is a good chance persons in marketing, accounting production, and other areas will have to work in the finance area someday if they want to move up the corporate ladder D. Payments of salaries and other expenses always pass through the finance area of the firm