Try this in your organization: with no warning, call some people in and then tell them they have 30 minutes to come up with a detailed budget for the coming fiscal year, complete with quarterly breakdowns of how much of that money will be spent in any given 90 day chunk. Then give them a reduced amount six months into the fiscal year, and scold them for not following the plan. Congress calls this “fiscal planning.” Fiscal year plans (full size).
