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This section of the cash flow statement includes cash payments such as inventory, payroll, taxes, interest utilities and rent. The net amount of cash provided (or used) by operating activities is the key figure on a statement of cash flows.
The user assisted most by investing activities would be investors and creditors. This section is used to evaluate managements' abilities to manage cash now and in the future. It also assesses the company's ability to pay dividends and to pay creditors.
The user assisted most by financing activities would be the business owner and creditors. All financing activities deal with the flow of cash to or from the business owners (equity financing) and creditors (debt financing)...
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