Financial Management Class. Integrative Case 2, Track Software, Inc., places you in the role of financial decision maker to introduce the basic concepts of financial goal-setting, measurement of the firm’s performance, and analysis of the firm’s financial condition. Because this seven-year-old software company has cash flow problems, you must prepare and analyze the statement of cash flows. Interest expense is increasing, and the firm’s financing strategy should be evaluated in view of current yields on loans of different maturities. A ratio analysis of Track’s financial statements is used to provide additional information about the firm’s financial condition. You are faced with a cost/benefit tradeoff: Is the additional expense of a new software developer, which will decrease short-term profitability, a good investment for the firm’s long-term potential? In considering these situations, you have become familiar with the importance of financial decisions to the firm’s day-to-day operations and long-term profitability.