This text investigates the core financial competencies required for a small business owner-manager to maintain operational viability. The author, Linda Howarth Mackey, utilizes a structured pedagogical framework developed in cooperation with the American Association of Community and Junior Colleges. The work serves as a foundational instructional aid for the National Business Training Network, providing a systematic approach to understanding fiscal health and management principles for entrepreneurs.

Experts identify this text as a foundational resource for introductory business training programs. Readers frequently note the practical, instructional nature of the prose, which is designed specifically for classroom or self-study environments.