A business can issue every invoice on schedule, report a healthy profit and still face a nervous week before payroll.
The gap usually sits between accounting results and the dates on which money actually moves. Customer receipts may arrive later than expected, stock may have been purchased ahead of demand, or a tax and supplier payment may fall in the same week.
That is often the point at which an organisation considers a fractional CFO Australia service. The need is not necessarily another full-time executive. It may be regular senior attention to cash, risk and decisions.