Creating a budget takes a little bit of time but not a lot.  I was able to get through the budget for 2011 for the Shay Group LLC in less than an hour.  To me, that is not a line, especially when you consider the benefits.  Without a budget you do not have a roadmap to where you are going.  You also don't have something to compare your actual results again.  Without a budget, how do you know how healthy your business or personal finances are.  It makes complete sense to me to do one.  What about you?  Take that hour sometime before the year is out, look at the past year, how you can improve, and create your roadmap to a more successful future.