The efforts required to successfully develop a master budget, such as maintaining a rolling budget and having twelve months of data constantly available, are extremely time-consuming and can potentially identify a lack of free cash flow. . Cash flow problems are common, such as not having enough cash available (or accessible via a line of credit from a bank) to pay for goods or raw materials or to meet payroll. Many of these problems can be avoided by regularly preparing a cash flow budget (Martin, n.d.). It is for this reason that many small businesses find it difficult to maintain a master budget and, as a result, they