Friday, July 10, 2020

The 5 pillars of building a successful business


Make sure your foundations are strong.


I heard a great analogy the other day... It's pointless filling a car with petrol before the engine is working! 


Their are 5 pillars need to be in place in order to form a solid foundation for a business to grow:-


 1. Have a Positive Mindset 

Having a positive mindset is a key ingredient for your business to succeed.
Have an unconditional belief in your success. Understand why you are in the business and what the business is. Have a Chrystal clear focus. 

Make sure your team is on board with this
Be accountable and take ownership and responsibility! Do not blame others or go into denial. Do not focus on the negatives. 

A negative attitude and a mindset of being a victim will create an environment of angst, negativity and failure . A positive attitude and mindset will create a positive direction and destiny of the business . 


2. Cash flow 

Make sure that more money comes in than goes out.


Growth =cash burn


Make sure you have adequate reserves, capital and debt facilities to fund the growth .


Lack of cash results in anxiety, fear and bad decisions. Fix this as a matter of priority.


It is important that you understand what makes up cash flow and how to improve it. You cannot grow a business without cash. 


Ask Alan Miltz!! 


3.Systems 

Systems is a key to leverage, scalability, a business and wealth creation.


It enables you to work on the business ratherthan in the business. 


A business cannot grow until you have fundamental systems in place. 


Systems will enable you to scale your capacity and make average people look great! 


4. Marketing and Sales - growing your revenue

You can save money by cutting costs, bit you can only cut costs to zero, and you do not have a business. Revenue growth is infinite! 


It is all about Leads, Proposals and Sales


Questions to ask....

  • How can You generate more inquiries or leads?
  • How can you increase the average dollar sale?
  • How can you increase the conversion rates from leads to proposals to sales? How can you increase the frequency of transaction?
  • How can you increase the margin? 
  • Do you know where you are at the moment? Do you know where we should be focussing on? 


Determine things that you can do to increase leads, proposal and sales ... 


Test and measure, test and measure, test and measure 


Eliminate anything that is not working and then systemise anything that is working as part of your sales and marketing system. Multiple marketing strategies is key. Some will work and some won't .


Have many touch points for a client to buy.

CBA says that if a client buys 3 or more services, you have him for a long time! 


Some businesses market, have a flood of new business.,stop marketing - deliver, and then go from a flood to a drought. 


It is important to have a business that is consistently marketing all of the time! 


5. Delivery

- you need to be best at what you do - it's a given

 - deliver on time - under promise and over deliver
- Delight the customer 

In summary , before going for growth, concentrate on building and fortifying your foundations. 


 Create a positive mindset, stop the cash burn , make sure your delivery is top class, and create systems to use in your business, build revenue growth .... And watch your business fly”

Thursday, July 2, 2020

The Tax Update for Accountants - July 2020 Tax tips, traps and updates




Monthly Tax update by Leo Hollestelle  B Comm LLB CTA - Tax Specialist and Accountant - the secret Weapon for accountants - (the Tax Specialist for Accounting Firms) - http://leohollestelle.com.au/

BUSINESS TAX - Instant asset write-off extension
The Federal Government has announced the instant asset write-off will be extended for 6 months to 31 January 2020.
The extended instant asset write-off will continue to apply to assets costing less than $150,000 and applies to Australian business with an annual turnover of less than $500 million. 

The $150,000 threshold applies on a per asset basis.

 The asset must be used or installed ready for use by 31 December 2020. Assets can be new or second hand.

Instant asset write-off cars
A car limit applies to passenger vehicles for the $150,000 instant asset write-off. The limit is $57,581 for the 2019–20 income tax year. For cars acquired before 12 March 2020, the general instant asset write-off limit of $30,000 applies.
If your asset, whether a car or other asset, is for business and private use, you can only claim the business portion

No indexation of tax instalments
The Federal Assistant Treasurer has announced the Government will legislate to suspend the indexation of tax instalment amounts for the 2020-21 financial year in response to COVID-19.

The change will affect instalments payable to the Australian Taxation Office (ATO) for an estimated 2.2 million taxpayers paying Pay As You Go (PAYG) income tax instalments, and around 81,000 taxpayers paying Goods and Services Tax (GST) instalments in 2020-21.
In addition to suspending indexation, taxpayers can still vary their instalment amounts if they believe they will pay too much tax for the year.
Other taxpayers who pay instalments based on their current income are not subject to indexation because their instalments already adjust to changes in income.  While these taxpayers are not affected by the suspension of indexation, they have the same right to vary their instalments.

Single Touch Payroll Exemption
A Draft Legislative Instrument STP 2020/D3 has been released which provides for an exemption for closely held payees exemption for STP reporting for the 30 June 2020 and June 2021 years.
When commenced the exemption means no STP reporting will be required for closely held payees until 1 July 2021.

Environmental Protection Activities
Taxation Ruling TR 2020/2 has been released that provides for the tax treatment of environmental protection activities. The Ruling is not currently displayed on the ATO Legal Data Base.

Depreciating assets
The ATO has released Taxation Ruling TR 2020/3 on the effective life of depreciating assets.
The Ruling contains Tables A and B on the effective life of depreciating assets determined by the ATO. It also sets out the effective life of assets in Tables A and B. The rates are to apply from 1 July 2020.
The Commissioner makes the effective life determination having regard to the period the depreciating asset can be used for a purpose specified in subsection 40-100(5) (a specified purpose, one of which is use for a taxable purpose.
You may choose to use the Commissioner's determination of the effective life of a depreciating asset or you may make your own estimate (see section 40-95). ThRuling's explanation of the methodology used by the Commissioner to make a determination of effective life may assist taxpayers who make their own estimate of the effective life of a depreciating asset.

Car cents per km rate
The car cents per kilometre method:
• uses a set rate for each kilometre travelled for business
• allows you to claim a maximum of 5,000 business kilometres per car, per year
• doesn't require written evidence to show exactly how many kilometres you travelled (but we may ask you to show how you worked out your business kilometres, for example diary records)
• uses a rate that takes all your vehicle running expenses (including registration, fuel, servicing and insurance) and depreciation into account.
Rates are reviewed regularly. The rate is:
• 72 cents per km for 2020–21
• 68 cents per km for 2018–19 and 2019–20

Withholding Schedules
Legislative Instrument OPS 2020/1 has been made to set out the Withholding amounts to apply from 1 July 2020 under the PAYG Withholding system.
The Instrument sets out a wide range of withholding amounts including salary and wages and Tax tables for 13 other items including actors, variety artists and other entertainers, return to work payments, back payments, unused leave payments, employment termination payments, superannuation payments and working holiday makers.

Taxable payment reports
Taxable payment annual reports (TPAR) are due to the ATO by 28 August.
For the 2019-20 year TPARs cover businesses that provide:
• building and construction services
• cleaning services
• courier or road freight services
• IT services
• security, investigation and surveillance services.
The reports cover payments made to contractors and sub-contractors.

EMPLOYEE AND INDIVIDUAL’S TAX
2019-20 Income tax statements
For the 2019-20 years and after PAYG summaries are no longer issued. Instead “income statements” are provided to employees in their myGov account.
No indexation of tax instalments
See under BUSINESS TAX.
Car cents per km rate
See under BUSINESS TAX.

HomeBuilder program
The Federal Treasurer has announced a new HomeBuilder program. The program will apply from 4 June 2020 until 31 December 2020, HomeBuilder will provide all eligible owner-occupiers (not just first home buyers) with a grant of $25,000 to build a new home or substantially renovate an existing home. Construction must be contracted to commence within three months of the contract date.
HomeBuilder applicants will be subject to eligibility criteria, including income caps of $125,000 for singles and $200,000 for couples based on their latest assessable income. A national dwelling price cap of $750,000 will apply for new home builds, and a renovation price range of $150,000 up to $750,000 will apply to renovating an existing home with a current value of no more than $1.5 million.
HomeBuilder complements existing state and territory First Home Owner Grant programs, stamp duty concessions and other grant schemes, as well as the Commonwealth’s First Home Loan Deposit Scheme and First Home Super Saver Scheme

GST
Financial Supplies
The ATO has published Draft consolidation Practical Compliance Guideline PCG 2019/8DC1 on their compliance approach to GST apportionment of acquisitions that relate to certain financial supplies.
In essence, paragraph 25 provides an ATO risk assessment framework for suppliers of 5 zones, white, green, blue, yellow and red which provides for risk levels and the form of ATO engagement with each level. 
For example, white is no review other than to confirm ongoing consistency with the agreed/determined approach. Red is High Risk with High priority for review, reviews are likely to be commenced as a matter of priority.
You are able to self-assess your risk rating on an annual basis if there have been no changes in your apportionment methodology during the year. For Schedules that commence on 1 January 2020, the ATO would expect you to self-assess your risk rating for the period 1 January 2020 to 31 December 2020. For Schedules that commence on 1 October 2020, we would expect you to self-assess your risk rating for the period 1 October 2020 to 31 December 2020, and then to continue to do so on an annual basis.
The ATO may ask you to tell it in writing whether you have reviewed your risk rating under this Guideline and which risk zone your arrangements fall within. If you are in an annual compliance arrangement, it will expect you to notify it of your risk rating on an annual basis. We will also ask you to tell us your ECP rate relevant to applicable Schedules and whether there have been changes to your methodology during the year.

LEGISLATION
No 3 Tax Measurers Bill
The Treasury Laws Amendment (2019 Measures No 3) Bill 2019 Passed all stagesof Federal Parliament on 17 June 2020.
It passed without amendment and effectively awaits Royal Assent. The Bill:
• Amends the ITAA 1936 to ensure the tax concessions available to minors in relation to income from a testamentary trust only apply in respect of income generated from assets of the deceased estate that are transferred to the testamentary trust.
• Defers the start date for the new training requirements for financial advisers.
• Amends the FBT definition of a "taxi" so that the FBT exemption for taxi travel extends to ride-sourcing services (such as Uber) from 1 April 2019.
• Contains minor amendments across a range of Treasury laws including tax, superannuation, market-linked pensions and corporations.

Business registries and DIN
The Federal Government's 5-Bill package to create a new Commonwealth business registry regime and introduce a ‘director identification number’ (DIN) requirement, have passed all stages without amendment by the Senate on 12 June 2020, and await Royal Assent.
The DIN is intended to help regulators and external administrators investigate a director's involvement in unlawful conduct including illegal phoenix activity.
The Bills include the Commonwealth Registers Bill 2019 and the Treasury Laws Amendment (Registries Modernisation and Other Measures) Bill 2019.

APRA levies
The package of supervisory levy imposition amendment Bills was passed without amendment by the House of Reps on 12 June 2020. The Bills propose to increase the statutory upper limit of the levies APRA can collect from prudentially regulated entities (including super funds), from $1.5m to $10m.

TAX AGENTS
Tax agent banned
The Tax Practitioners Board (TPB) announced that the registration of Christopher Phillip Allenby, a former partner of KPMG from Sydney has been terminated.
Mr. Allenby had been associated with a client’s scheme to underpay millions in taxes and penalties. He was banned from practice for three years.
Following investigations by the ATO and the TPB, it was found that Mr. Allenby was associated with a client’s scheme to avoid $3.1 million in taxes and penalties.

BAS agent services
The Tax Practitioners Board (TPB) has released a draft instrument and explanatory statement proposing to expand the scope of BAS services to include additional services relating to the superannuation guarantee charge (SGC). The changes will apply to registered BAS agents.

Board of Taxation
The Board of Taxation (the Board) has acknowledged the passing of its Chair, Michael Andrew AO, on Sunday 23 June.
Michael was a highly respected member of the business and tax community as is reflected in the statement made by the Treasurer, the Hon Josh Frydenberg MP, acknowledging both Michael’s distinguished career and the significant contribution that he made to improve the design of the tax system.

SUPERANNUATION
Transfer Balances
The ATO has provided compliance guidanceon its website on the new way of calculating a debit for an individual's pension transfer balance account when a member commutes certain market linked pensions.
This follows The Treasury Laws Amendment (2019 Measures No 3) Bill recently passing the Senate. The ATO has outlined the new way of calculating the debit which arises in an individual’s transfer balance account when a member commutes a market linked pension.
No work test
The Superannuation Legislation Amendment (2020 Measures No 1) Regulations 2020was registered on 29 May 2020. 
It amends the SIS Regulations to allow 65 and 66 year-olds to make voluntary superannuation contributions (both concessional and non-concessional) without meeting the work test of carrying out at least 40 hours in any 30-day period in the financial year in which the contributions are made.

SG Jobkeeper
The Superannuation Guarantee (Administration) Amendment (Jobkeeper Payment) Regulations 2020 was registered on 2 June 2020.
It confirms employers are not obliged to make Superannuation Guarantee (SG)contributions in relation to salary or wages, which do not relate to the performance of work, and are only paid to an employee to satisfy the wage condition for getting a JobKeeper payment.

SBSCH contributions
The ATO has release Practical Compliance Guideline PCG 2020/6 on the timing of deductibility of super contributions made to the Small Business Superannuation Clearing House.
The Guideline provides the ATO will not apply compliance resources to consider whether the contribution you made was received by the trustee of the super fund or RSA in the same income year in which you made the payment to the SBSCH, provided you made the payment to the SBSCH before close of business on the last business day on or before 30 June.
As a consequence of this compliance approach, where the conditions in paragraph 8 of this Guideline are satisfied, you do not need to check with your employees' super funds to determine in which income year the contributions were received from the SBSCH prior to claiming an income tax deduction in the income year the payment was made to the SBSCH.
The Guidelines in paragraph 8 are:
• you, as an employer, or your nominated representative on your behalf, made payments to the SBSCH on behalf of your employee before close of business on the last business day of the income year in which you deduct the contribution
• at the time of making the payments, you provided all relevant information to enable the SBSCH to process the payment to the employees' super fund accounts or RSA
• the payment has not been dishonoured by the super fund or RSA or returned to you by the SBSCH
• you would otherwise be entitled to the income tax deduction.
Note that EFT (electronic fund transfers) may take one or two days to be processed and will show on the bank statement on the later day of transfer rather than on the earlier day when the transfer was instructed. It is better then to make a transfer no later than a few days before 30 June. 

NALI
The ATO has released Practical Compliance Guideline PCG 2020/5 on it transitional compliance approach in applying the non-arm's length income (NALI) provisions to 'non arm's length expenditure'.
It applies to all complying superannuation entities including a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust starting for 1 July 20198.
The ATO will not allocate compliance resources to determine whether the NALI provisions apply to a complying superannuation fund for the 2018-19; 2019-20 and 2020-21 income years where the fund incurred non-arm's length expenditure of a general nature that has a sufficient nexus to all ordinary and/or statutory income derived by the fund in those respective income years (for example, non-arm's length expenditure on accounting services).
This transitional compliance approach does not apply where the fund incurred non-arm's length expenditure that directly related to the fund deriving particular ordinary or statutory income.
The ATO recognises that trustees of complying superannuation funds may not have realised that the amendments will apply to non-arm's length expenditure of a general nature that has a sufficient nexus to all ordinary and/or statutory income derived by the fund in an income year, noting that it was not explicitly stated in LCR 2018/D10. It is also recognised that the amendments apply in relation to the 2018-19 and later income years which may result in all income derived by a fund during the 2018-19 and 2019-20 income years being classified as NALI where it has incurred non-arm's length expenditure of a general nature.
The Guideline should be read in conjunction with draft Law Companion Ruling LCR 2019/D3 Non-arm's length income - expenditure incurred under a non-arm's length arrangement.

TBAR lodgment
A transfer balance account report (TBAR) may be due 28 July 2020, if a transfer balance event has occurred in your member's SMSF between 1 April and 30 June 2020.

OTHER
Luxury car tax 
The ATO has published on its website the formula and details for working out luxury car tax (LCT).
To work out the luxury car tax (LCT) amount you must pay if you sell a car, use the following formula:
(LCT value − LCT threshold) × 10 ÷ 11 × 33%.
The LCT value is the retail price of the car, including:
• GST and any customs duty
• dealer delivery charges
• standard and statutory warranties
• additional items, such as accessories, modifications and treatments to the car before delivery or under an arrangement with the supplier or an associate of the supplier. These inclusions may be made at or before the time of delivery (unless made solely for the purpose of adapting it for driving by, or transporting, a person with a disability)
• fleet rebates, run-out model support incentive payments and any other motor vehicle incentive payments that are third-party consideration.
The LCT value does not include:
• LCT included in the sale
• other Australian taxes, fees or charges such as stamp duty, transfer fees and registration
• compulsory third-party insurance (CTPI)
• extended warranties
• costs associated with financing the purchase of the car
• service plans.
If LCT has already been paid on the car, you can reduce the amount you pay by the amount of LCT already paid.
The LCT Threshold for 2020-21 is $77,565 for fuel efficient vehicles and $68,740 for other vehicles.
 

Sunday, June 21, 2020

Business Blogging - how to do it!





⫸ IS BUSINESS BLOGGING IMPORTANT?
In my opinion YES.   Because it will position you an authority on the subject matter, and you're building a digital asset that will help attract people to your business.

But it doesn't need to a massive time burden, and is still effective even if you don't enjoy writing.

⫸ START SMALL:
Begin with just a handful of useful articles answering frequently asked questions from prospects and clients.  This way you can refer people to the blog (and save yourself time answering the same question over and over).  Plus others may discover your post and be introduced to your business.

⫸ IF YOU DON'T LIKE WRITING:
Record short videos and get them transcribed with Rev.com or Otter.ai.  This makes the process very easy even if writing doesn't come naturally.   That video and transcript can then be posted on YouTube, Facebook, Instagram and LinkedIn.

⫸ RE-PUBLISH THE ARTICLES:
Take your original blog article and post it on LinkedIn and Medium, and possibly even Quora or other business blogs that accept syndicated content.

⫸ WHAT ARE YOUR THOUGHTS?
Is business blogging important to you?  Why or why not? 

Let me know below.

#business #blogging #marketing

Wednesday, June 17, 2020

Smashing through the leadership lid

#Chutzpah, # Change ,#Action #Vision , #Franchising, #Systems,  the value of a #brand 


Anthony James posted a great Insite today that popped up a day after I was having a conversation with my colleague and friends Bill Mclellan about the opportunity to buy a franchise and how to look to do something different post Covid.


“Be willing to see the impossible change. Consider things you never have before. Blow the lid off your life.”

— Brianna Wiest


“Envision and live life without limits! - Eunice C “


Learn from those who have done it before and became successful 


John Maxwell in his book - the 21 laws of leadership - a must read - talks about “breaking through “ the leadership lid.


The dude - Roger Bannister - who broke the 4 minute mile - no one had Don this - once he did - and people saw that it could be done - many people broke through 


Experiment of bees - put in a jar -with lid. - when lid was taken off over a few days - bees  could not leave the jar - they were conditioned that there was a lid there.


The dude who “started McDonalds “  - Ray Kroc did a deal with the McDonald brothers - he saw a vision - the brothers did not want to change from their one store - but eventually they  agreed 


The McDonald’s Story 



Taking Action 


Kroc’s story is about vision, persistence and chutzpah - he was selling milkshake makers to restaurants - business was failing - he landed a whale - McDonald’s - whose business was growing - and who kept on ordering more shakers.


Kroc saw a vision - left his job - to partner with  them to build franchises 


When Kroc had created 6 franchises he bought them out ....and paid them each $1m and a small royalty . 


  • He pivoted - left his deadend job and state and started again - major change 
  • Made a partnership with brothers to franchise in 1955. In 1961, he bought the company for $2.7 million, calculated so as to ensure each brother $1 million after taxe - plus 0.5pc royalty - they had no regrets! 
  • Standards , systems, franchise system - resulted in annual sales of $8b in 1983!
  • Ray Kroc fortune of $600m at time of death in 1984
  • Married to 
  • Ethel 1922-1961 - 39 years 
  • Jane 1962-1968
  • Joan 1968 -  time of his death 1984 
  • At time of Joan’s death in 2003 - she left her $2.7b estate to charities - $1.5b to Salvation Army to help under priviliged 
  • Richard McDonald died leaving a will of $1.6m 

The Value of the brand 


“The one thing that makes McDonald’s special - not just the system - that glorious name .... “

About the McDonald’s Franchise 


About the franchise - who makes the money ? 
Become a franchisee or be a part of the franchisor -
An investor or a worker ? 

They both do ok!!!! 

The franchise deal

  • $1m - Sales $2.7m pa - yearly profit of $150k - 6pc net 
  • Contributes innovation and products 
  • $45k up front and - rental fee 10pc And 5pc franchise - 2014 $24b revenue - $20b franchises 
  • McDonald’s - the Franchisor makes the bulk of the money 
  • The franchisee huts himself a job

Ray Kroc and the McDonald’s Insite 

The McDonald brothers were busy - they made the best burger and the systems- they did not have the DESIRE or VISION to expand ....


It took another to blow the leadership lid and expand the vision 




Some Comments from Anthony James’s article about breaking the leadership lid 

This is great and inspiring Anthony J James we have to believe in ourselves and try new adventure, we have to trust and enjoy them, we can grow when we leave our comfort zone which is dreams killer to embrace new things ,keep motivating people around the world


Syveda J - a lecturer from India 


Absolutely... if at all we are willing to see the impossible change, we need to change our mindset, broaden outlook, be insightful and change the way we normally think... we need to consider things we never came across before, we need to think out of the box... we need to take the risk and just let things happen as per the plan... 


And


In another article he wrote 


our actions are driven by the situation... generally,  nobody hurts others intentionally... it's the situation,  that makes one behave in a certain way. Emotional intelligence,  is all that is needed,  in such a situation. People who possess such a quality definitely show maturity to deal with the situation where others hurt them, intentionally or unintentionally... we need to be empathetic and definitely,  mature, to understand people and their situation... 


Clare Evans


Seeing the #change makes the #impossible #possible


The #problem in the #past is that #people seem to have #lost their #vision as well as #lost #sight of the #real #problem at #hand.


#micromanaging #largescale #globalproblems will never be #successful.


#identify the #rootcause then find the  #system for the #solution.


Brianna Wiest

Friday, April 17, 2020

Island of profitability in a sea of red - whose responsible?



In time’s like this, my mentor Allen Pathmarajah’s quote of “revenue is vanity, profit is sanity but cash flow is king and queen” has never been so acutely relevant!


To be sustainable , your business needs to be profitable.... as this is a key requirement that more cash will come in than go out! 


Jonathan Byrnes book "Island of Profit in a Sea of Red" suggests that nearly 40% of the average company is unprofitable, and 20 to 30% is so profitable that it provides all the earnings and subsidizes the losses. 


The good old 80-20-80 rule
If you spend 80pc if your time on 20pc of the right things - you’ll get 80pc of the results 


Byrnes share 3 insights which can probably relate to many businesses:- 


  1. reported profits are much lower, often half of what they could be;
  2. the best customers generally receive only average service, which raises a critical risk competitors picking off the profitable piece of business by offering better service; and
  3. the company loses the opportunity to shift resources to the highest payoff activities - or to focus on releasing the constraint .


How does a company 

  • make sure all areas of its business is as profitable as it can be ?
  • make sure that there is a total focus on customer service and outstanding customer experience? 
  • ensure that it shifts resources to the highest payoff opportunities or to release the constraint and ensure that there is enough buffer to make sure that it is not a constraint anymore! (David Hodes - 5 step focus) .


How does one look for areas in the business that are the constraint with a view to allocate resources to release that constraint? 



What financial and management control information systems are in place  to surface the problem and opportunity areas? 


Who in the organisation is responsible to do this?


The answer - is in the good old quote “what you can measure you can manage” 


A company needs to build grassroots profitability management processes to measure management activities, and someone should be accountable to manage and account for this.


So, who is that someone?


In time’s like this, my mentor Allen Pathmarajah’s quote of “revenue is vanity, profit is sanity but cash flow is king and queen” 


To be sustainable , your business needs to be profitable.... as this is a key requirement that more cash will come in than go out! 


A company needs to build grassroots profitability management processes to measure management activities, and someone should be accountable to manage and account for this.


Sure, a CEO or a general manager is responsible for profitability but most of these individuals are focused on major strategic initiatives, important customer relationships and making sure their key management make budget. 


CFO's, and other top finance managers, are very focused on reporting on the overall profit and loss of the company, managing  cashflow, with mergers, acquisitions and divestments often In play. 


This does not give him or her time to focus systematically on identifying the constraints in the business, rectifying embedded unprofitability, and on building this process into the company's core set of ongoing management activities. 


The CFO is usually an accountant, who generally likes stability and does not cope well with change, innovation and risk. 


Is it the CFOs role to become skillful at co-ordinated change management and managing constraints? 


Is it the CFOs function to find your company's constraint, hidden profits and ultimately cash?


Is there a position missing in the organisation - Maybe a Chief Profitability Officer? 



This article has been inspired by 


David Hodes knowledge share at the BBG Enterprise forum on “your constraint is your best friend.” David is an acclaimed author and expert in the “Theory of Constraints” 


And 

 

 James O'Brien - who is the  Founder of CFO Accelerator who  mentors and coaches  CFO’s across Asia Pacific.


https://www.linkedin.com/pulse/cfo-role-cashflow-profitability-james-o-brien