Mario, Good points. There are many ways to develop and use a budget and plan. It depends on who is doing it and who will implement the plan and be measured by it. We believe in the concept of five year planning. It gets a lot of ideas on the table and gets everyone on the same page. Then we think that the plan should be worked within short periods of time - perhaps month to month or quarterly. At each juncture it is important to ask - how are we doing? Where can we do better? What changes have to be made? Are our goals still possible? It can be this simple and have a powerful impact. Thanks, Susan Dr. Susan Schulz