Some years ago, Josh Phegan and I were working with a group of leading business owners in Melbourne. As we asked each in turn how they were doing against their budget, a pattern emerged. 

Those who were on or above track stated their numbers, “I’ve billed $3million to date and will hit my $5million target.” “All good, should finish 18% ahead.” were two responses.

But those who were missing their goal and underperforming against their expectation told different stories.

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