It’s that time of year. No, not the holidays, budget time. With few exceptions, companies are either making budgets for the coming year or doing mid-year corrections (you do make mid-year corrections, don’t you?) to their marketing and sales budgets. It’s an odd sort of dance. Usually sales goes first, because after all, they are traditionally the group that has to “commit to the number”. So sales makes a forecast based on a lot of assumptions. The sales number is an attempt to commit to the smallest number sales thinks it can get away with so that the big commission accelerators for going above plan kick in sooner. Pretty sneaky.