On a recent trip, the man next to me was headed to New York for what he said was "sort of" business. As it turned out, he was on the board of directors of a prestigious company and was traveling to a presentation detailing the company's projected 2004 results and its 2005 plan. The board would then determine if the results and the plan were up to par.
Reporting your results to someone outside your business is a great idea, and I wondered why more HVAC companies don't have a "take it to the board" philosophy.