We also use percentages, but we bank the percentages that don't apply. You never know when they will go over budget. You'll also want to determine whether you want to move the budget or maintain it by banking it based on what your board says (if you have one) or on personal choice, or indeed on necessity... Cash flow for PMEs being what it is when you're just starting up.

Our percentage for marketing is a standard 10% of Revenues.


Tina Brooks, VP Marketing
Brooks Pepperfire Foods, Inc.
Makers of Peppermaster Hot Sauces
http://www.peppermaster.com

Eat more peppers!