Every October I start my business plan for the next year. I like to have it finished by Nov. 1. My process starts with a critical evaluation of the past year.

I keep it simple by deciding how much money I want to make and calculate how many transactions I will need to achieve my goal. I then list where the business will come from. I can count on a number of transactions from past clients, friends, neighbors and referrals. The rest will come in through the Internet.

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