Most small business budgets fail by February. They start with good intentions. The owner spends hours in a spreadsheet, projects revenue, allocates expenses, and feels organized. Then reality hits. Revenue doesn't land the way they expected. An unexpected expense throws off the numbers. The budget stops matching what's actually happening, so they stop looking at it. By spring, the budget is a forgotten file. By year end, they're guessing again. It doesn't have to be this way.