“I can’t do a budget because I don’t have the Cash Flow!” is the lament I hear 
regularly when I try to help business owners develop a budget to achieve their business goals.
Believe me you can do it, as one purpose of a budget is to benchmark the business’s spending. You may not have the cash flow to fund all your goals today, but experience has shown me that without the budget, the goals are just wishes.
Budgeting is a tool to compare what you thought you would spend with what you did spend. That is why it will always works. When you are stuck with the fear of doing the budget at all; sometimes just getting a number, any number, down on paper will get you thinking. Think of a budget as the accountability partner to your personal or business spending.
Knowing what you spent compared to what you planned to spend or thought you spent are the fastest ways to a healthy cash flow.
