The start of a new year is a good time for business owners to reflect on the previous year.  What worked, what didn't, what did you intend to do but didn't are a few of the things you should look at.  Once you have done that analysis, it is time to plan for 2012.  You should lay out your strategic plans for 2012, your budget and financial goals, and ways and times to measure your progress.  I plan to wrap mine up this week (I am running a little behind of where I would like to be but it is better late than never).  Without such a plan you are leaving too much to luck.  Make some time now to lay this foundation.  I know that it is tough to make the time but if you do it correctly you can get a great return on your time spent.