A 31 December year-end often leaves many businesses in budgeting anguish as investment plans are prepared for the following year. Are you going through the budgeting rounds at the moment? And if so, how are you finding it? Have you got any ways to avoid the game-playing and conflict that seem to be inherent in the process. What tools do you use and how suitable are they for the job? Are there ways to get through the process and what tips can you suggest to make it easier?