FinanceSEPTEMBER 1990

What is your greatest financial obstacle?

Uneven cash flow 33%

Taxes 16

Payroll 16

Getting outside capital 12

High office rents 5

Other 14

Source: "1990 Small Business Survey" of 359 firms, three-quarters of which have annual sales of less than $15 million. American Institute of Certified Public Accountants, New York City, 1990.