Most agency owners approach budgeting with good intentions but little enthusiasm. I’m sure you know the scenario. November rolls around, you block out a weekend, open Excel, and torture yourself creating next year's financial projections. You plug in revenue targets (ambitious, naturally), estimate some costs (probably too low), and produce a beautiful document that gets filed away and never looked at again. By February, it's already outdated. By June, it's totally irrelevant. But here's what...