In your opinion, what is the most important DEPARTMENT in a firm (regardless of the industry they belong)? Choose only ONE department and explain why.

Thanks for the invitation. Although all departments play a vital role in the success of the company, if I had to choose the most important one I'd go for "Operations" department. It's the core of the company and can make or break it. It's the link between finance and sales/marketing and I consider it like the kitchen that plays the vital role in having a successful catering event. 

Indeed, breaking down large culture at organizational level into unique and often separate groups or departments is a very human trait. Whether it is in industrial corporation, service firm or non-profit organization individuals seek to identify with a group similar to themselves in make-up, knowledge, skills, or interests. This tendency to cluster is exacerbated within an organization because of formal structures that are put into place which are designed to perform certain, specific tasks. In the end, we find that these clusters frequently view themselves as more important and critical to the organization than anyone else.

1-The marketing department will argue that they set the direction for the company's products and services- and deal with the customers, the lifeblood of any firm.

2-The HR folks will make the case that since a company is made up of people, the quality of those people and ultimately the organization rests in their hands.

3-The production area of a company will contend that unless products and services are readied for customers in a timely fashion, nothing else can happen.

4-The individuals in charge of the supply chain will claim that the production folks can do nothing unless the supply chain is supporting them.

5-The finance office views themselves as the keepers of the keys, so to speak. Money, the mother's milk of the firm, has to flow through them.

And so it goes, from my view each one is important to complete the cluster structure.

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Top Management - because all the decisions, rules and regulations  are coming from top management. In most of the company top management  are the relative of the company owner or from their family or they will be the investors of the company, in all cases they have very strong power to any actions too. 

HR

because it is a soul of co. and they can improve co. or destroy it

Marketing now that all sections of the company, including senior management thinking and working methodology of Marketing

For success of a company, all departments are equally important. When we say certain department is most important, then, in fact, we are undermining the importance and contribution of other departments for the success of corporate goal and it goes against "Team Working Spirit" of the organization.

Thanks for the invitation The choice is so difficult, especially in the field of management in general (industrial companies, trade, service) because the work of these units is based on the grounds that the operations where complementary solidarity joint endeavor to achieve specific goals based on the philosophy of one governed by different administrative processes, operations and support activities

I'd say Marketing simply because you have no path if you don't know who your customer is, and how to get to them.

R&D.

Learn from the past and plan for the future.