Now that we are into the fourth quarter of 2009, many companies are deep into their budgeting process for 2010. Unfortunately for some of us, this budget process started many months ago and will continue for many more, well past the start of the new year. As one manager said, "We start budgeting around the middle of the year and finish around the same time the following year." If this dynamic sounds familiar, you're not alone. Take a look at three common complexity-creators, each of which suggests opportunities for improvement.
