How to Tackle Budgeting in a Small Agency

I recently stepped into the role of operations manager at a small agency, and I’m currently focused on enhancing our business processes.

One thing that stands out to me is how the owner/director manages daily finances. Decisions are often influenced by emotions rather than established procedures. While this isn’t a critical issue, it does introduce complexities when it comes to spending. The owner has been running the business solo for nearly 30 years and has a deep understanding of every dollar spent. We’re aiming to evolve into a more structured operation to gradually reduce their day-to-day involvement, ultimately paving the way for a long-term retirement.

The owner is incredibly honest and receptive to suggestions, which is great. However, I would like to propose implementing structured budgets that could be reviewed annually or quarterly for essential areas like IT, marketing, and employee entertainment, along with other typical business budgets. For instance, when it’s time to replace a laptop, if sales are thriving that week, we might invest in a higher-quality laptop. Conversely, if sales dip, the owner might push for a more budget-friendly option.

Another example is our marketing initiatives involving company merchandise. During client visits as part of business development, we were instructed to create a range of merchandise. However, due to not hitting our targets that month, we ended up ordering less than half of what was originally planned. While this doesn’t seem like a major issue, these types of decisions can have ripple effects.

Ultimately, the business is performing well and has consistent, predictable profits each year, but the owner is predominantly focused on immediate results.

I’ve started discussing the idea of creating budget plans, and while I believe I can persuade them eventually, there’s some hesitation. They raise valid concerns, such as, “What if one year we need three new laptops but another year we don’t need any? How does that affect the budget?”

Does anyone have advice on effective budgeting strategies for a small business like ours?

I’m confident I can convince the owner, but I’m looking for the best approach to take.