1. Too much inventory.
2. Doing business with customers who are slow paying or who do not pay at all.
3. Overhead too high.
4. Too much debt.
5. Unexpected casualty or occurrence
6. Employee theft or embezzlement
7. Excessive purchases of fixed assets and capitalized costs.
8. Operating losses
9. Paying bills too quickly
10. Selling prices too low / Profit margins too low / Not knowing what your product or service costs.
11. Too much salary to owner or too many withdrawals by owner.
12. Under capitalization from the inception of your Business
    

Take a look at this list.  Which area do you think is your biggest cash burner?  Even if you do not have a cash flow problem you should assess your risks in all of these areas.



If you do have a cash flow problem you should assess which areas are burning the most cash and work to address it.