What does a financial manager primarily aim to preserve?

A financial manager primarily aims to preserve the financial health of the organization because it is foundational for achieving the company's strategic goals and sustaining operations. Financial health encompasses the ability to maintain profitability, manage cash flow effectively, reduce or control debt, and ensure sustainability over the long term. This focus helps to optimize resources, make informed investment decisions, and prepare for financial challenges.

When a company maintains its financial health, it increases its capability to consider long-term investments and manage company reputation. While employee satisfaction is important for overall operational success, it is typically a byproduct of sound financial health rather than a primary aim of financial managers. Therefore, the preservation of financial health directly influences various aspects of the organization and supports other goals, making it the most critical focus for a financial manager.