Building cash flow is a fundamental concept of business success: it’s the flow of money into and out of your business. It’s the difference between money coming in from customer sales and investments, and money going out to cover costs and expenses like payroll, rent and taxes. A successful business needs to have healthy cash flow, meaning there’s enough money coming in to pay all its bills without having to take out expensive loans or dip into savings. By tracking your cash flow, you can better understand how your business is performing and make smart decisions that will help it thrive.