Many small business owners pay little attention to analyzing key metrics and struggle with financial management of their business because they spend an inordinate amount of time working directly for the business in order to increase sales or create product, and find it difficult to delegate authority, responsibility, and control to subordinates to manage daily activities, which would then allow them to focus on big-picture financials that may have a greater effect on the business’s overall financial performance. Other owners/investors may simply dislike dealing with financial information, and may ignore this aspect of management altogether.