Prime purpose of this artice is to discuss why Cash Flow is a critical concern for independent retailers. Centered on pleasing the purchaser, making the sale, and posting any profit, retailers–especially smaller ones–can effortlessly lose sight of the importance of profit. Sales must produce enough cash to hide not only the particular retailer’s fixed expenses (such as pays and payments about loans and leases), but also promotions and other variable expenses. But, “so long since more money seems to be coming into this company than going out, many small companies do not provide cash management another thought.