The Financial Operating Cycle is introduced and participants begin the process of developing a financial scorecard for a business. Critical financial performance ratios are introduced and calculated, and current performance is compared to past performance and industry standards. With the previously completed scorecard, participants will be introduced to the Cause and Effect Road Map, a tool that will help them understand what's behind the common symptoms of financial distress. The Profit Mastery Assessment is then used to quantify the effect of management changes that promote heightened efficiency.