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1. AccountsWhat Should A Bank Reconciliation Explain?Cash Received Or Revenue Earned?Is My Business Really Making A Profit?Why Does The Profit Shown In My Accounts Keep Changing?
2. CostingWhy Are Sales Increasing But Profit Is Not Improving?How Much Must I Sell To Cover All My Costs?Which Products, Services Or Customers Are Profitable?Am I Charging The Right Price?Can I Afford To Give This Discount?
3. Cash FlowWhy Is There Not Enough Cash Despite Making A Profit?How Much Cash Will I Need Over The Next Three Months?How Much Cash Should The Business Keep As A Reserve?What Should I Do When A Cash Shortage Is Expected?
4. BudgetingNEWHow Do I Prepare A Simple Business Budget?
5. Working CapitalWhich Customers Owe Me Money?How Much Cash Is Tied Up In Stock?
6. ControlsWhich Supplier Payments Are Due Soon?
7. Financial HealthWhat Reports Should I Review Every Month?
SME Finance InsightsBrowse All SME Finance Insights
1. Profit & PricingCan The Business Sustain This New Monthly Cost?How Should You Judge This Month’s Result?Is Your Biggest Customer Your Most Profitable?Sales Increased. What Happened To The Margin?Which Jobs Actually Make Money?
2. Cash & Working CapitalWhy Hasn’t The Customer Paid?Where Is Your Cash Tied Up In Inventory?Can Today’s Bank Balance Cover Next Month’s Commitments?Can Higher Sales Put Pressure On Cash Flow?Why Can A Profitable Business Run Short Of Cash?
3. Reports & DecisionsCash Received—Or Revenue Earned?Where Does The Loan Instalment Go?Can You Trust The Monthly Profit Figure?How Do Financial Reports Lead To Action?How Does A Sale Become A Management Decision?Five Questions To Ask About Your Monthly Financial Reports
4. Controls & Business RisksNEWWhat Should A Bank Reconciliation Explain?Who Controls Each Step Of The Payment?Who Approves, Pays And Checks?
Tools & GuidesAll free resourcesFinancial Health ScorecardInventory & Working CapitalFinancial Health QuestionnaireSample Health Check Report
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Practical Financial Management

For MalaysianSME Owners

Understand Your AccountsStrengthen Cost ControlPlan Cash FlowMake Better Decisions

Plain-language guides, RM examples and tools for owners who want to use their numbers without becoming accountants. Created by Thiagan Manikam, drawing on more than 30 years of accounting and finance experience.

Browse Practical Guides →Meet Thiagan

✓ Built from more than 30 years of practical SME finance experience

Practical Guides library

Find A Guide For Your Business.

Choose a subject to see a published guide.

AllAccountsCostingCash FlowBudgetingWorking CapitalControlsFinancial Health
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Five steps for preparing a simple business budget
LATEST GUIDEBudgeting

How Do I Prepare A Simple Business Budget?

Turn realistic sales, cost and cash assumptions into a practical monthly plan that management can review and act upon.

Open the latest guide →

Explore by subject

Find the numbers behind your next decision.

Choose a subject or start with the latest guide below. Some subjects are still growing; the question lists show what is coming next.

AccountsRead the reports and question the figures.CostingSee what products, jobs and customers contribute.Cash FlowFollow receipts, payments and shortfalls.BudgetingPlan sales, costs and funding needs.Working CapitalReview customers, suppliers and stock.ControlsKeep payments and daily decisions in check.

Start with your questions

Finance becomes easier when it starts with the business.

Am I really making money?

Learn what profit means, why sales alone do not tell the full story, and which costs deserve attention.

Where has the cash gone?

See how customer payments, stock and supplier bills affect the cash available in your bank account.

What should I check each month?

Use a short, repeatable routine to spot problems early and make decisions with more confidence.

When a guide is not enough

Get help making sense of your own numbers.

If your records are unclear, cash is tight or reports are not helping you decide, we can review the situation and explain the priorities in plain business language.

See how we can help →

About TM Management Consultancy

Practical experience, explained simply.

TM Management Consultancy is led by Thiagan Manikam and built on more than 30 years of hands-on accounting and financial-management experience.

Each guide starts with an owner’s question, explains the numbers in plain language and ends with something practical to check or do.

About Thiagan and the guides →
30+Years of practical finance experience
SMEFocused on owner-managed businesses
ClearFinance explained in everyday language

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Not sure where to begin?

Tell us what is confusing you about your accounts, profit or cash flow. We will help you identify a sensible next step.

thiagan@tmconsultancy.com.my+60 11-6353 5451WhatsApp us →

Based in Puchong, Selangor — serving SMEs throughout Malaysia

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