[whack]

You can say the same thing about 10 different factors.

"If the employees aren't happy, nothing is going to get done."

"If your suppliers aren't happy, you aren't going to have anything to build your product with"

"If the government isn't happy, they are going to shut you down"

In the abstract, they are all important. Practically, if you try to focus on everything at once, you aren't going to get anything done. One of the most important skills in any job is figuring out which areas to focus on, and the answer to this is always going to differ depending on your specific circumstances.

[enraged_camel]

No, not really. Your source of revenue is by far the most important thing to focus on. If you treat your clients well, you can charge a premium, and the additional revenue means you can pay your employees more and have more leverage when talking to suppliers.

[whack]

"No, not really. Your employees are by far the most important thing to focus on. If you have great employees who're engaged, they will build for you an amazing product/service which will blow away your competition, which your users will love to use, which you can sell at a massive premium."

We can play this game all day folks.