As we move towards the fourth quarter of the year, now is a good time to begin looking forward to 2013. This issue features articles that can help businesses assess current operations and begin planning for improvements in the coming year.

Understanding Your Cash Flow Cycle discusses the movement of cash through the business cycle with tips on how to shorten the time period for returning cash to the business.

Accelerate Collection of Your Accounts Receivable expands on the cash flow cycle article with six strategies for improving collections and reducing outstanding receivables.

Options for Financing Capital Expenditures looks at methods for acquiring needed equipment. Lead times required to build cash or secure financing point to statement analysis and planning now as ways to better position your company for the right CapEx option.

Leveraging CFO Expertise reviews the expanding role of the CFO and the many benefits of working with senior management in departments beyond finance.

At CFO Edge, our business is helping you or your client build a better business -- both by implementing the ideas in these articles and by bringing improvements to other areas of your company.

I look forward to meeting with you to determine how we can best work together to build success, and I invite you to contact me by replying to this email or calling me at 800.276.1750 Ext. 101.

Sincerely,

Arthur F. Rothberg

Mangaging Director