Cash Flow and Budgeting Analysis: Cash flow and budgeting analysis is an important tool that can make or break the ability of a business to survive. Cash flow statements focus on the amount of money coming in and going out of a business, but also on the timing of transactions in order to minimize peaks and valleys in the availability of cash on hand. A budgeting analysis is a decision-making snapshot of the benefits, costs, and risks associated with potential expenditures and investments.