Fractional CFO insights: financial guidance for decisions owners are making now

Practical articles and short briefings from me, Bob Morgan, on cash, profitability, forecasting, growth, risk, and financial leadership. No finance lectures - each piece answers one question owners are actually asking.

30+ years

as a CFO

MBA

in Marketing

CPA

Georgia State Board of Accountancy License #CPA012637 (inact)

5 Cost-Benefit Analysis Templates (Copy and Paste)

Cost benefit analysis templates you can copy and paste: IT purchase, hire vs. outsource, equipment NPV, subscription vs. license, plus a one-page summary.

October 20, 2026

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Hands reviewing a cost-benefit worksheet at a desk with a laptop, legal pad, pen, and sticky notes

5 Cost-Benefit Analysis Templates (Copy and Paste)

Cost benefit analysis templates you can copy and paste: IT purchase, hire vs. outsource, equipment NPV, subscription vs. license, plus a one-page summary.

October 20, 2026

Hands reviewing a balance sheet on a laptop with notes and calculator on a desk

How to Calculate Debt to Equity Ratio Step by Step

Learn how to calculate debt to equity ratio step by step. Pick your numerator, pull equity from one date, divide, and avoid the costly mistakes most analysts make.

October 13, 2026

Hands filing a month-end close checklist into a binder on a real office desk with a blank calendar in the background

Month-End Close Checklist: The Complete Guide

Step-by-step month end close checklist with proven sequence, ownership rules, and reconciliation steps. Cut your close to 5 days in 2026.

October 8, 2026

Finance desk scene showing a close packet and laptop, implying accurate books before decision-making

What Is a Controller? What They Do and Why It Matters

A controller owns the ledger, close, reporting integrity and controls. Learn the 7 essential tasks, when you need one, and how the role differs from CFO.

October 8, 2026

Hands comparing two DSCR worksheets with a calculator on a conference table

Debt Service Coverage Ratio: The Complete Guide

Learn how lenders calculate DSCR differently, what minimum ratios you need, and how to size loans correctly. Includes worked examples and lender worksheets.

October 7, 2026

Hands reviewing printed trial balance and P&L layout at a desk with calculator and laptop

5 Profit and Loss Statement Templates for Small Business (Copy and Paste)

Copy and paste 5 profit and loss statement templates for any period. Includes monthly, YTD, and service-company formats with line-by-line notes.

October 5, 2026

Five stapled report packets on a conference table with a calculator, showing a complete financial statement set.

Financial Statements Guide: Types, Costs and When to Hire

Learn the five financial statements every business needs, when to hire a CPA, and how to avoid costly mistakes in reporting and compliance.

October 5, 2026

Over-shoulder view of a CEO reviewing a cash-flow triage worksheet beside a laptop on a worn office desk.

Cash Flow Problems: What’s Causing It and How to Fix It

Discover what's draining your cash and how to fix it fast. From late payments to growth funding gaps, get clear steps to solve your cash flow problem today.

October 2, 2026

Hands reviewing a laptop and bank statement over a desk, suggesting a rolling weekly cash forecast.

What Is a 13-Week Cash Flow Forecast?

Learn what a 13-week cash flow forecast is, how it works, and when you need one to avoid payroll shortfalls and cash problems before they arrive.

October 2, 2026

Founder reviewing laptop and bank papers at a desk, suggesting a looming cash surprise.

What Is a Cash Flow Forecast? Explained

A cash flow forecast shows exactly when money enters and leaves your account. Learn how to predict cash shortfalls weeks before they hit payroll.

September 29, 2026

Owner reviewing a calculator and blank notebook beside a laptop, emphasizing cash in bank versus reported profit.

How to Calculate the Operating Cash Flow Formula

Learn how to calculate operating cash flow using direct and indirect methods. Step-by-step guide with real examples, sign rules, and reconciliation checks.

September 28, 2026

Founder reviewing a cash flow statement on a laptop with calculator and paper on a worn desk

What Is Free Cash Flow? A Practical Guide for Business Owners

Free cash flow is operating cash flow minus capital expenditures. Learn what's left after reinvestment and why it matters for valuation and distributions.

September 26, 2026

Founder leaning over desk with laptop and financial papers, emphasizing the gap between profit and cash.

What Is a Cash Flow Statement? A Simple Guide

What is a cash flow statement? Learn how operating, investing, and financing activities explain the gap between profit and actual cash in your bank.

September 24, 2026

Founder’s desk with laptop, invoices, and calculator in late-afternoon light, showing the cash timing squeeze

Working Capital Guide: Costs, Options and When to Hire

Learn how to calculate working capital, forecast cash gaps, and choose the right financing option. Includes cost comparisons and when to hire a CFO.

September 23, 2026

Founder reviewing cash forecast and board-pack notes at a startup desk in late-afternoon light.

Fractional CFO for Startups Cost Guide

Startups pay $2,500 to $15,000 monthly for a fractional CFO in 2026. See what moves the price by stage, scope and hours—plus what a fair quote looks like.

September 18, 2026

CEO desk scene with laptop, bank papers, and calculator, conveying uncertainty about cash visibility

Outsourced CFO Services: Is It Worth It?

Find out when outsourced CFO services pay for themselves and when they don't. Simple test to decide if strategic finance help fits your situation.

September 18, 2026

Founder reviewing cash and payroll paperwork at a desk with laptop and reports under window light

CFO Services for Small Business: 12-Point Checklist

Run 12 essential checks to assess your finance function. Spot cash problems, margin leaks, and covenant risks before they become crises.

September 18, 2026

Owner reviewing financial pages and an open laptop at a conference table

How to Choose Fractional CFO Services: What to Look For

Learn the 7 questions to ask fractional CFO candidates before signing. Get the checklist that reveals fit, deliverables, and red flags in 2026.

September 18, 2026

Founder’s desk with notebook and laptop, lit by window blinds, suggesting forward-looking financial decisions.

Fractional CFO Guide: Costs, Options and When to Hire

Learn what a fractional CFO does, how to choose between CFO, controller or bookkeeper, typical costs ($3K-$15K/month), and how to judge real results.

September 18, 2026

Business owner holding a due diligence folder at a conference table while a buyer's analyst points to a line on his financial statement

The Financial Questions to Answer Before Selling Your Company

The financial questions to answer before selling your company: EBITDA add-backs, working capital, customer concentration, and an 18 to 24 month readiness plan.

August 21, 2026

Distribution owner at a warehouse desk studying a declining cash balance chart on his laptop, with DIO, DSO, and DPO written on the whiteboard behind him

Why Distribution Growth Can Consume Cash

Why distribution growth can consume cash: how DIO, DSO, and DPO widen your cash conversion cycle during expansion, and the discipline that keeps liquidity healthy.

August 21, 2026

Agency leader holding a laptop showing 78% utilization while his fully booked team works behind him and a P&L statement sits on the desk

When Agency Utilization Looks Healthy but Margin Does Not

When agency utilization looks healthy but margin does not: the seven mistakes that turn busy teams into thin profits, and how to fix realization, pricing, and WIP.

August 21, 2026

Agency owner reviewing a P&L statement, time reports, and a spreadsheet late at night beside a whiteboard comparing client revenue and hours

How Marketing Agencies Should Measure Client Profitability

Measure client profitability at your marketing agency: gross margin, contribution margin, and TDABC frameworks, the KPIs to track, and when to reprice or exit.

August 21, 2026

Business owner at his desk looking up from a low bank balance on his laptop as the bookkeeper delivers bad news, with next Friday circled on the wall calendar

The 13-Week Cash Forecast: The Owner’s Early-Warning System

The 13-week cash forecast is the owner’s early-warning system: build it with the direct method, run weekly updates, set variance thresholds, and stress-test liquidity.

August 21, 2026

Stressed founder holding a tax reminder notice beside a laptop showing the cash balance, while his advisors point to a declining runway chart and a tax compliance folder

What a Fractional CFO Does That Your Bookkeeper and CPA Do Not

A fractional CFO builds cash forecasts, KPI dashboards, and fundraising models your bookkeeper and CPA do not. Learn which financial role your business needs now.

August 21, 2026

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