Building and maintaining a sound balance sheet is pivotal for the continued success of any company. Nunes demonstrates how sound management of assets, liabilities, and equity is the dynamic ingredient of a company's progress. In Balance Sheet Management, he provides an overall strategy to promote efficient operating profitability, where earnings will be of tangible quality. The development of management concepts is the underpinning within which are 12 tactical chapters, each with its own theme. Some of the areas covered are: successful cash management, precision in inventory adequacy, controlling pitfalls in credit extension, streamlining accounts receivable collection, systematic management of fixed assets, and mastering capital objectives, to name a few.