Be careful what you wish for. If you're like many small-business owners still struggling to survive in today's tough economy, what you're most hoping for in the New Year is an increase in demand. Fact ...

Be pragmatic when developing a budget to open a party supply store or you may find that reality can't live up to ambition. Consider a number of factors when writing your business plan. The size of the ...

A budget variance is a discrepancy between the predicted cost or revenue in a given account. A budget variance may include a revenue shortfall due to an inaccurate estimate, or a sudden and unexpected ...