Author of Boost Your Business Cash Flow in 90 Days: A Practical Workbook for Small Business Owners to Increase Profit and Turn That Into Cash in the Bank. The book was created around a problem I have seen repeatedly throughout my financial and operational career: a business can be profitable on paper and still struggle to put cash in the bank. Rather than treating cash flow as simply an accounting issue, the book takes business owners underneath the financial statements to examine the operational activities that actually create—or consume—profit and cash. At the heart of the book is my 16-driver operational framework, which connects financial performance to the critical drivers throughout a business. The framework helps owners identify where revenue, profitability, working capital, and cash generation can be strengthened and, more importantly, where management action can produce measurable improvement. The book translates CFO-level financial and operational thinking into a practical, understandable system for business owners. It combines financial analysis with actionable exercises, Key Takeaways, Quick Wins, and a structured 90-day approach designed to move the owner from understanding the numbers to improving the business behind them. The philosophy behind the book is also central to my work as a Fractional CFO and Strategic Cash Flow Advisor: Financial statements tell us what happened. The operational drivers help us understand why it happened—and what we can do to change what happens next. My objective is straightforward: increase profit, strengthen cash in the bank, and give business owners greater financial clarity and control.

I work with growth-focused business owners to strengthen revenue quality, improve profitability, and ensure those results ultimately become cash in the bank by analyzing the operational drivers that influence financial performance across the entire business — from lead generation through to cash in the bank. Using a structured analysis of 16 operational drivers, I evaluate the activities that drive revenue, profitability, and cash flow consistency across the business. This analysis reveals which drivers may be constraining financial performance and helps identify the two or three areas where focused improvements can have the greatest impact on results. Each month, the business owner and I determine practical actions to strengthen those drivers, creating steady improvements in profitability, financial clarity, and the amount of cash the business ultimately generates.

I advised small and mid-sized business owners on improving financial performance, profitability, and cash flow by analyzing the underlying business activities that influence financial results. Through structured financial analysis and operational review, I helped identify areas where performance could be strengthened to improve clarity, decision-making, and financial stability. My work focused on helping business owners better understand how operational choices affect revenue, expenses, profitability, and ultimately the availability of cash within the business. This experience laid the foundation for my current work analyzing the operational drivers that influence financial performance across the entire business — from lead generation through to cash in the bank.

Moses's international financial leadership also included serving as Head of Finance for Estée Lauder's Latin American Duty Free activities, a role that placed him at the intersection of finance, international commerce, and the unique economics of the travel-retail business. The assignment required a perspective considerably broader than traditional accounting. Duty-free is an international business by its nature, with performance influenced by passenger traffic, individual markets and locations, product and brand mix, pricing, foreign currencies, inventory requirements, operating expenses, and the economics of the various distribution and retail relationships throughout the region. Moses's responsibility was to bring financial discipline and visibility to that environment and help management understand what was driving performance across the Latin American business. As Head of Finance, his role encompassed the core disciplines expected of senior regional financial leadership: financial planning and analysis, budgeting and forecasting, performance measurement, management reporting, profitability analysis, expense control, working-capital oversight, and financial support for commercial decision-making. Just as importantly, he approached finance as a management function rather than simply a reporting function. Moses analyzed the business beneath the consolidated results. In an operation involving multiple markets, products and commercial relationships, aggregate revenue could easily obscure important differences in profitability. His approach was to understand where the company was generating attractive economic returns, where margins were under pressure, where inventory and working capital were being committed, and where management attention could have the greatest financial impact. Inventory was particularly important in an international duty-free environment. Having the wrong merchandise, too much inventory, or inventory in the wrong location could consume cash even when reported sales remained strong. This required connecting forecasts and commercial expectations with inventory investment and ultimately with profitability and cash flow. That relationship between operating decisions and financial outcomes became a recurring theme throughout Moses's career. The position also required close interaction between finance and the commercial side of the organization. Financial leadership could not operate independently from sales and operations. Decisions involving pricing, product mix, promotional activity, inventory commitments, expenses, and expansion opportunities all carried financial consequences. Moses brought the financial perspective necessary to evaluate those decisions while maintaining an understanding of the commercial objectives behind them. Managing finance for Latin American duty-free activities also added another dimension to Moses's international experience. Different markets, currencies, economic conditions and operating environments required financial leadership capable of looking beyond a single country's results. Management needed both a regional view and the ability to identify what was occurring within individual markets and business activities. What stands out about this experience is the same characteristic that appears throughout Moses's career: he has consistently operated beyond the boundaries of conventional accounting. His responsibility was not merely to determine whether the numbers were correct. It was to understand what those numbers were saying about the business, identify the operational and commercial factors producing them, and give management information that could lead to better decisions. That experience is directly relevant to the CFO perspective Moses brings to businesses today. His current methodology examines the operational drivers behind financial performance—revenue, pricing, margins, customer and product mix, productivity, operating expenses, inventory, receivables, payables and working capital, among others. The formal framework may have come later, but the underlying philosophy was developed through years of actually managing finance inside complex businesses. His Estée Lauder experience demonstrates his ability to apply that thinking in a sophisticated international commercial organization. Combined with his other multinational Controller, CFO and operational leadership assignments, it gave Moses experience looking at financial performance from multiple angles: corporate planning, regional finance, distribution, logistics, inventory, profitability, working capital and commercial decision support. For an owner or leadership team considering Moses as a fractional CFO, that breadth matters. He brings more than technical financial knowledge. He has occupied senior financial positions where understanding the operation, challenging assumptions, evaluating commercial decisions, and translating financial information into management action were fundamental parts of the responsibility. Moses brings the financial discipline of a multinational organization together with the practical mindset of an operator. He understands that stronger profitability and cash flow don't originate in a spreadsheet—they result from improving the decisions and operational drivers that create the numbers in the first place.

At Cargill, Moses served in a Controller role with responsibility extending across a third-party electronics distribution operation spanning 12 countries throughout Latin America and the Caribbean. One of his most significant responsibilities was establishing the accounting and financial systems needed to support those operations across multiple countries. This was considerably more complex than managing the accounting function of a single company. Moses was helping create a financial infrastructure capable of producing consistent, reliable information across 12 different markets, each with its own operating environment and local requirements. He established accounting processes, financial reporting structures, controls and management information that enabled leadership to obtain a clearer and more consistent view of performance throughout the region. His Controller responsibilities extended across financial reporting, budgeting and forecasting, internal controls, balance-sheet management, working capital, accounts receivable and payable, inventory accounting, expense management, variance analysis and management reporting. In a distribution environment, he also maintained a strong focus on inventory, margins, purchasing, customer profitability and the conversion of working capital into cash. The position also required many responsibilities normally associated with CFO-level financial leadership. Moses worked with management not simply to report historical results, but to interpret those results, identify financial and operating issues, evaluate business performance across countries, support planning and resource-allocation decisions, and provide management with the financial perspective needed to make better operating decisions. A particularly important accomplishment was bringing greater consistency and financial discipline to geographically dispersed operations. Establishing accounting and financial systems across 12 Latin American and Caribbean countries meant creating common processes and reporting disciplines while still accommodating the realities of individual markets. That provided management with greater visibility into the businesses and a stronger foundation for comparing performance, identifying problems and making decisions across the region. The electronics distribution environment also strengthened Moses's understanding of the relationship between operations and financial performance. Revenue alone did not determine success. Product margins, inventory levels and turnover, purchasing decisions, customer and product mix, receivable collections, operating expenses and working-capital requirements all influenced how much of the company's reported profitability ultimately translated into cash. That experience became another important foundation for the way Moses approaches CFO leadership today. Long before formalizing his current 16-driver methodology, he was already looking beyond financial statements to understand the operational activities responsible for the numbers. Cargill gave him the opportunity to apply that thinking across 12 countries while simultaneously building the financial systems and controls necessary to manage a complex regional distribution operation. Combined with his other multinational Controller and CFO-level experience, Moses brings something particularly valuable to an owner-led company today: the financial discipline and perspective developed inside major international organizations, without losing sight of the practical operating decisions that actually create—or consume—profit and cash.

While based in Switzerland, Moses served as CFO, with financial responsibility spanning six Latin American countries. The role required him to operate across multiple markets simultaneously, bringing together financial planning, budgeting, performance analysis, controls, and management reporting across businesses operating in different economic and commercial environments. This was financial leadership at significant scale. At Nestlé Switzerland, Moses worked with an approximately $2 billion budget while carrying CFO-level responsibilities connected to six Latin American countries. That combination required much more than technical financial competence. It demanded the ability to understand the performance of individual markets, identify significant variances and emerging issues, evaluate competing demands for resources, and provide management with the financial insight necessary to make decisions across a complex multinational organization. His international career also included professional experience in Spain, Colombia, Belgium, and France, in addition to Switzerland, and responsibilities involving Latin America and the Caribbean. This gave Moses exposure to different markets, management teams, operating environments and business cultures while developing a perspective on financial performance that extends well beyond a single company, industry or geography. That multinational CFO experience complemented the operational side of his career particularly well. In his Caribbean responsibilities, Moses served not only as Controller but also as head of administrative and logistics functions. His involvement in warehousing, distribution, and logistics led to initiatives that generated millions of dollars in savings. The significance of those results was not simply the reduction in cost—it demonstrated his ability to move beyond the financial statements, identify the operational activities responsible for financial performance, and turn financial analysis into measurable operating improvement. Taken together, these experiences help explain the approach Moses brings to CFO work today. He has managed financial responsibilities across six countries, worked with a budget measured in the billions, operated within one of the world's major multinational companies, held direct operational responsibility, and produced significant savings by addressing the business activities underneath the numbers. He understands from experience that financial results are ultimately produced by operational decisions.

Provide outsourced CFO-level financial leadership to growth-focused businesses, helping owners increase profitability and turn improved financial performance into cash in the bank. Apply a proprietary 16-driver operational framework to identify the underlying factors affecting revenue, margins, working capital, productivity, expenses, and cash generation. Advise business owners and leadership teams on cash flow management, profitability improvement, forecasting and planning, financial analysis, working-capital optimization, and operational performance. Author of Boost Your Business Cash Flow in 90 Days, a practical workbook for small business owners focused on improving the operational drivers behind profit and cash flow.