http://blog.toolsgroup.com/en/when-smbs-hit-the-inventory-planning-complexity-wall

Inventory planning is especially important to small-to-midsize businesses (SMBs). Nobody wants to tie up more working capital in inventory than necessary, but SMBs typically have a higher cost of capital, so it’s more expensive to fund excess stock.

http://blog.toolsgroup.com/en/when-smbs-hit-the-inventory-planning-complexity-wall