My management team just finished the arduous task of producing next year’s business plan and budget. Time, effort, forward thinking, compromises and multiple revisions all played a role in accomplishing this yearly forecast. Each year, several key projects (think $$$s here) are identified, which we believe will bring value to our clients and the company as well. Of course, from my vantage point, one of the responsibilities I have is to challenge management on what the Return on Investment (ROI) will be for these new projects. From here we prioritize and decide which ones to pursue and implement in the coming year.