The book is designed to teach the small business owner or manager to read and understand financial statements, and use financial management tools including trend, ratio, and break-even analysis to gain the maximum amount of information from his or her financial records. You don't need to be a professional financial manager, or hire the services of one, to benefit from the knowledge that can be gleaned from your financial statements. A few simple techniques that take only minutes to complete can mean the difference between life and death for your company. By making the effort and taking the time, you gain control.