For many of us in the Finance world, “budget season” is a meaningless measurement of time because we always seem to be in the middle of working on The Budget. Whether we’re looking at capital requirements for the next one, three, five, or even ten years out, planning head counts, or building pro formas, finance professionals spend a considerable amount of time planning for the future. Unfortunately, our prognostications rarely hold true. As actor-director-writer extraordinaire Woody Allen once said “if you want to make God laugh, tell him your plans.” With all the time spent on planning and sharpening the pencil just to miss the mark, why do we even bother with budgeting? As always, the reality is clouded in shades of grey. No business can truly operate for long without some semblance of a plan. Try taking your latest app idea to the angels of Silicon Valley promising your potential investors that they’ll get their money back “eventually”. Ultimately, we’re forced to adm...