Most businesses focus on what has already happened and react from there. But having a Target, an Actual and a Forecast that tracks progress changes everything. It brings the financial consequences of today's decisions forward while there is still time to act. Used together these three markers give business owners something more valuable than another financial report. They give them time to change course before an unwanted outcome becomes reality.

From 1 July 2026, Payday Super changes how Australian employers pay superannuation. For service businesses with regular payrolls, the cashflow impact is bigger than most realise. Here is what to do before July arrives.