It is easy to spend money, but spending your money wisely is a much more challenging task.
Injuries, team chemistry, plain bad luck all play in to it. But in the end, every general manager could lose his job because of one bad contract.
The Buffalo Sabres spent a lot of money before the 2011-12 season and had the second highest payroll in the league, so finishing ninth in the Eastern Conference wasn't exactly what they were going for.
The St. Louis Blues had the eighth lowest payroll last season and almost won the Western Conference.
Now it is time for you to weigh in. Which teams are the smartest spenders in the NHL? And who needs to hire a new accountant?