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 ...

Heightened cost pressures continue to force hospitals to look for ways to reduce wasted spend. In fact, in a recent survey, hospital executives said finding cost savings to meet their current-year ...

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 ...