Accounting, quality control and sales. At least that’s what Entrepreneur says in this article:

https://www.entrepreneur.com/article/321084

It’s true that most startups today are undercapitalized, using every penny they have to stay afloat long enough to produce a positive cash flow.

Most investors want to see some type of revenue before risking a partnership with you.  That’s why you have to strip your company to the bare necessities, without outsourcing critical areas of your business. This includes accounting, quality control and sales.