To satisfy the stewardship reporting responsibility of management, companies prepare multiple sets of special-purpose statements
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For a given meal, a chef may prefer grilling to baking because it <u><em>produces more intense flavor</em></u>.
Chef - Cooks instead of bakes (Uses stovetop)
Baker - Bakes instead of cooks (Uses oven)
When cooking, you are making meals and entrés, instead of pastries and baked goods. When cooking, a chef always wants to let out he most flavor he can. This is why he grills. When grilling, you cook your food in oil, butter, marinade, etc. All these flavors soak into the food, causing it to erupt with flavor. This is why when a chef cooks meat, he lets it soak in marinade, butter, wine, herbs, etc. first, then cooks them in it second. This entices the flavor, causing it to to be more tasteful and delightful.
A chef prefers to grill because it pulls out the flavor, where-as baking is a slower, less intense method of producing / cooking food. Baking is more bland and does not create a superb audience. When cooking something, you are allowing your food to soak in grease, wine, etc. When baking something, your food sits there slowly without any interaction too much flavor.