A healthy studio is more than just fast code, and cool shaders. Its a demanding business with customers, cash flows, and creditors. Sustainable, profitable growth comes from great sales, marketing, human resources, and finance in addition to product development. A set of financial tools for game development can lead to some of the best decisions a studio can make for products, people, and customers. In this lecture we look at the dollars and cents of it all, and how to design financial management tools that will help you build a great studio.