No. of Recommendations: 1
When their are unexpected spikes (in either direction) in revenues it shows that managements planning is not as good as it could be.

As someone who has been more involved in the budgeting/planning process than I ever care to repeat, we were directed to flat line everything. Takes all the spikes out. When we would try and put the spikes in, upper management rejected it.

Cindy
we tried...
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