<![CDATA[The company’s cash flow is one of the most important things in a business process. The reason is, that good cash flow can maintain financial stability so that the business can continue to run. The consequences of cash flow not running well can disrupt the financial cycle of a company. One of the reasons is because of unbilled invoices. This cause must be immediately identified and the problem resolved. A case study using the FMEA method was carried out to determine the cause of the unbalanced cash flow problem, and then solve the problem using the PDCA cycle. The hope from this research is that the percentage of unbilled invoices can decrease or even not occur in the future. The research results show that the average number of unbilled invoices has decreased from the initial percentage of 17% to 7%. It can be concluded that unbilled invoices, cause the unbalanced cash flow, and the method to restore the unbalanced cash flow is to reduce the percentage of unbilled invoices.]]>
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