You’ve gathered the team. Working behind the scenes, nearly all of the departments have gathered numbers and reliable data to build a real plan for next year. The operational guys have built a model outlining current costs and created a methodology for superimposing changes in cost for computers, cars, co-op dollars, phone carriers and utilities. Marketing has sketched out thoughts on promotions, mailers, events and a couple of really cool shows. Your HR team has pieced together best estimates on benefits, new hires and potential changes in programs. Even your product specialists contributed by itemizing new demos and the inventory required to support a couple of announced new product additions. Everything is in order — everything but a real-live sales forecast.