做今年的預算，不要受去年的經營數字左右

當要編列新預算，經常會習慣參考前一年的經營結果數字。這樣做，即使你已經檢查過所有的假設條件與每一項數字，你編列出來的新預算也不過與去年的數字略有差異而已。

這是因為你已經受到了過去的數字影響了，以為你的格局不會發生多大變化，不認為你可以有何大作為來改變。

與其受歷史影響，不如改變你的思維模式，建立起一套沒有過往歷史的預算編列模式。例如，看看你的競爭者的規模、組織、通路、技術，等等，想象如果你要超越它，或是找到可以進擊的空間，應該如何做？

然後，建立起一個目標導向的預算模型。問自己，如果我不知道過去做得如何，面對這些新的目標，我會設立哪些評估基準？用這些新目標來挑戰現有的狀況應該如何做調整。

Do this year's budget, not affected by last year's business figures.

When new budgets are prepared, it is customary to refer to the results of the previous year's operations. In this way, even if you have checked all the assumptions and each number, the new budget you have compiled is only slightly different from last year's figures.

This is because you have been influenced by past figures, thinking that your pattern will not change much, and do not think you can change anything.

Rather than being influenced by history, it is better to change your thinking mode and set up a set of budgeting models that do not have past history. For example, look at the size, organization, access, technology, etc. of your competitors, and imagine how you should do it if you want to go beyond it or find space that can be hit.

Then, a goal oriented budget model is established. Ask yourself, if I don't know how I've done in the past, what benchmark will I set up in the face of these new goals? With these new goals, how to adjust the existing situation should be challenged.