Develop a strategy for producing financial statements including income statements, balance sheet, statement of retained earnings, and cash flow for the purpose of showing the financial position of your firm to the board of directors. Explain the types of investments that are in the company’s portfolio by offering an analysis of net and present values. Your strategy should incorporate the analysis of relevant cash flows and the capital budgeting process and provide some insight to the firm’s various sources of long-term financial planning and policies. 

Your report must be contained within a 4 to 6 page, APA-formatted. You should also have a minimum of three, academic or peer-reviewed resources (properly identified, cited, and referenced) to support your thoughts.