David Needham of Ero Consulting discusses building a small business back office through culture, people, and financial strategies. He emphasizes the importance of top-down culture, open communication, and empowering employees. Needham shares his monthly financial strategy, which involves moving funds into designated accounts for payroll, taxes, and other expenses, ensuring a month-ahead financial plan. He also highlights the benefits of hiring a spouse as a business partner, citing improved communication and shared vision. Needham's approach includes teaching employees to solve problems independently, using the 131 method, and leveraging mistakes as teachable moments.

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