LedgerArbor Advisory

CFO & Cash-Flow Planning

Turn current numbers into a cash plan your team can use.

LedgerArbor builds forward-looking analyses around the choices facing the business—then creates a review rhythm for assumptions, actual results, and next actions.

Discuss a planning needSee the accounting foundation
Rolling cash horizon / assumption markers
Week 01Week 02Week 03Week 04Week 05Week 06Week 07Week 08Week 09Week 10Week 11Week 12Week 13
Decision / Owner / Review date

Assumptions stay connected to the decision they inform.

Start with the decision, then build the model it requires.

Planning support begins with an operating question, not a generic set of metrics.

  • What do expected receipts and committed payments mean for the next 13 weeks?
  • How do collections, returns, inventory, payroll, or debt change available cash?
  • Which hiring, pricing, promotion, expansion, or vendor choices need scenarios?
  • Where is working capital tied up, and which owner controls the next move?
  • Which key performance indicators matter because they change a decision?
  • What information will leadership or a lender need to understand the plan?

Planning set

A practical planning set

Three people compare assumption cards during a cash scenario review.

Rolling cash forecast

Expected receipts and payments, timing assumptions, known commitments, and an update cadence.

Budget-to-actual review

Material movements, timing differences, changed assumptions, and owners for follow-up.

Scenario model

Clearly labeled base, constrained, and expansion choices—not a promise that any scenario will occur.

Working-capital view

Receivables, payables, inventory, deposits, deferred revenue, and other relevant cash-cycle components.

Decision memo

Question, facts, assumptions, options, constraints, owner, and next review date on one page.

Planning changes with the business model.

These are possible analysis inputs, not promised outcomes or universal KPIs.

Professional services

Collections, pipeline timing, staffing, contractor use, utilization, retainers, pricing, and concentration.

Pipeline→Staff→Collect

Ecommerce

Purchase orders, deposits, receipts, promotions, returns, fulfillment, settlement timing, and advertising.

Commit→Receive→Settle

Cadence

A forecast stays useful when assumptions have owners.

At each review, update actual cash, compare prior assumptions, revise the forecast, assign follow-up, and record the scenario currently in use.

Actuals→Assumptions→Scenario→Action→Next review

The model is a decision aid; it is not a guarantee of liquidity, revenue, margin, financing, or business performance.

Role boundary

Fractional support without an implied officer appointment.

“Fractional CFO” or “virtual CFO” describes part-time, forward-looking finance support. It does not appoint LedgerArbor as a corporate officer, fiduciary, investment adviser, or authorized signer.

Questions

CFO and cash-flow questions

Do we need current books before building a forecast?
A forecast needs a reliable starting point, but the first step can identify incomplete records and assumptions. Limitations should remain visible.
Why use a 13-week cash forecast?
A weekly near-term view can connect expected receipts and required payments to operating actions. The right horizon depends on the decision.
Can you help with pricing, hiring, or inventory decisions?
Those questions can be modeled when the required operational inputs and decision owners are available. Management retains the decision.
Is this investment or fundraising advice?
Securities, investment, and brokerage advice—and promises of fundraising outcomes—are outside LedgerArbor's scope.
How often is the plan reviewed?
The cadence should match cash volatility and decision timing and may be weekly, monthly, or milestone-based.

Put the next decision at the center of the forecast.

Tell us the decision, timing, current planning tool, and the assumptions creating the most uncertainty.

Prepare your first message