Sometimes organizations need to ask, “Why are we in business?” The answer is, “To make money!” However, in the rush to run your business and satisfy customers, employees and the like, you may tend to ignore the fundamental reason the enterprise exists. There seems to be a good analogy in the hit TV show CSI (Crime Scene Investigations), where the message in almost every episode is to “follow what the evidence tells you”. Sometimes not enough attention is being paid to the fundamentals and you lose sight of why the enterprise exists. The following article by Norma Davis looks at a basic fundamental of business “Cash Flow” and gives some very interesting perspectives and some fundamental guidance on improving the cash flow process.