The article "Essentials of Cash Flow" discusses the importance of managing cash flow in organizations. It covers topics such as improving order-to-cash and purchase-to-pay cycles, dealing with bankrupt customers, preventing sales from affecting cash flow, and maximizing corporate cash through purchasing and customer service enhancements. It also addresses quality control, shipping, and returns issues that can drain cash, as well as special considerations when selling to start-ups and retailers. The article suggests using outside services and internet innovations to enhance cash flow and provides practical tips for preventing cash-flow problems.