The health of a firm's balance sheet and its ability to forecast cash flow accurately have come under increasing scrutiny as the global economy emerges slowly from recession. Banks are reticent to lend to businesses that do not have clear strategies in place to control and optimize these, and a further shortfall in funding looms with a wave of loan maturities approaching. Lower borrowing limits bring additional pressure, squeezing the headroom a firm has between its operational expenditure and available cash to fund growth and meet other strategic aims.