Cash Flow Management and Working Capital Planning to Accelerate Sales Growth in Culinary MSMEs: Study at Lynn’s Kitchen

Abstract

This community service activity aims to improve cash flow management and working capital planning to support sales growth in a culinary Micro, Small, and Medium Enterprise (MSME), Lynn’s Kitchen. The main challenge faced by the business was managing fluctuating cash flows to achieve its targeted increase in daily sales capacity. The program was conducted through conceptual training, the implementation of a digital cash flow tracking system, and on-site mentoring. The results show a significant improvement in the owner’s understanding of cash flow management, along with increased accuracy and consistency in recording financial transactions. In addition, the program successfully developed a measurable sales acceleration plan supported by clear working capital calculations. The findings indicate that proper cash flow management and effective working capital planning enable business owners to make more informed and confident financial decisions. Furthermore, the use of a simple digital system supports financial transparency and operational control. This study demonstrates that a practical and integrated approach can enhance financial management capabilities and support sustainable growth in small-scale culinary MSMEs.