However a business that is obsessed with money, often typified by the Financial Plan/Department controlling a business, will tend to ignore human factors - a potentially damaging situation, as business is all about human beings rather than 'counted beans' - without people, what business do you have?

A Financial Plan maps out the monetary values assigned and aimed for, typically (at least) month-by-month for one year, quarter-by-quarter for the next year and annual figures for the following year.

Usually, an emphasis on identifying costs is a good starting point, as there are typically far more sources of expenses than income for most businesses.

Also, when a business at least covers its expenses (ie breaking even), it can then claim to be 'viable', with a surplus of income over expenses meaning 'sustainable', with even more surplus meaning 'profitable' - a situation very few (small) businesses actually achieve in respect to a true definition of profit.

A Financial Plan draws from and works in with the Strategic, Operational and Marketing Plans.

Working in with your/an accountant, is a good place to start with a Financial Plan.