Good Companies are led and managed from a plan of action, a business plan. In small businesses, the plan can be as simple as a set of goals and a budget. In larger companies, the business plan will include goals and a budget along with a sales and market plan as well as long-term strategies.

In the process of annual planning, it is critical to evaluate the company's results from the prior year and the company' performance relative to the prior year's budget. In some company's it may be necessary to train the company's managers in the process including teaching managers how to budget and manage from a budget.

Whatever the level of advice or support needed, the consultants at CBA are prepared to assist the executives and managers of a company in developing a business plan/ and planning process.

Our objective is to help the owner develop a practical and realistic plan that will be achieved. The measure of our success is the company's success in implementing their plan and in the revenue gained and expenses saved by implementing the plan.

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