This is an education process. Too often, businesses focus on cash flow only when things get tight, and often it can be too late, and you can be profitable and bankrupt simultaneously! There are two reasons to focus on cash flow forecasting, the first is to manage funds in times of a crisis, but the second is to foresee when there will be excess funds to take advantage of. This latter point is often ignored. The cash flow forecast is the most important business report, more so than profit and loss, and more so than the balance sheet. These latter two reports record history and can suggest what the future might hold. That’s important, but not as important as the future itself which is what cash flow forecasting is all about.