please do not answer if you are not 100% sure of the answer! thank you :)

It has been said that operating managers focus primarily on the income statement while financial managers focus primarily on the balance sheet. And some say the cash flow statement is the most important of these financial statements. What do you think? (Your answer should reflect your orientation -- as an operations person or financial person) Do you think one statement is more important than the others? If so, which one and why? On the other end of the spectrum do you feel that all are equally important? Somewhere in between? You rationale for your choice should include your own thinking - don't merely post something you read in the book, though certainly you can use that to help you.

Before answering, please read these two points. First, I am looking for an an answer that is technical in nature, that is, it should be clear that you understand what these financial statements explain. Everyone took accounting (it is a prerequisite for this course), so this should be absolutely "doable". Second, and here is the part that differs from prior discussion boards, I will give you more credit for your second post if you disagree with one of your classmates. Most of the posts that I have read agree with someone in the class. In my view, I think critical thinking is enhanced if you disagree - that forces you to think thorugh the other person's point of view. I would also point out that I am hoping for a variety of responses on your first posts as well. So if you are one of the first posts and you pick cash flow statement, that is fine. But if 20 people have posted before you and 15 of them picked cash flow statement, you should make an argument for another statement. You can say "I wanted to pick cash flow statement, but I see that many of you have chosen that so instead I will pick the balance sheet". Again, I am looking for a variety of views which I think enahances the value of the discussion and will award credit more generously if we can achieve that. Go to it!