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As a sequel to 『 SME Management Support 』 published in August 2023, practical know-how on financial consulting for SMEs is explained. What are effective ways to request loans from financial institutions? How can managers express their feelings in business plans and increase their feasibility? What are notable management indicators in various industries? How can cash flow plans be formulated, which is attracting attention as a method to ensure business continuity through post COVID-19? How can cash flow plans be formulated? Succinct answers to various questions related to SME finances.