Manufacturers are no different from any other type of business. They need to manage their cash flow properly if they are going to keep the company afloat. The global pandemic has only added to the stresses that owners and managers have faced recently. They are competing against other manufacturers at home and worldwide and the cost of raw materials is continuing to increase, making it more challenging to keep costs under control. Customers continue to expect high-quality products at a reasonable price. Manufacturing accounting must be a priority if the goal is to control costs and boost cash flow.