Taking a Stand
There are probably as many different philosophies of creating an annual budget as there are companies. When I came to Thomas Nelson initially, the philosophy was the push-up, pull-down philosophy. Management would try to get the individual units to push up their revenues budget as high as they could and push down their expenses as low as they could go.
This inevitably became a sort of dance. The business unit leaders would propose a low revenue budget and a high expense budget, knowing that they would go through several rounds of negotiations with management. The biggest problem, though, was that once people agreed to a higher revenue budget, it would have the effect of pulling expenses up, too. Then, if the revenues didn’t materialize, the unit had already compromised its margins.
In: 
MICHELE CUSHATT is a communicator and storyteller whose speaking experience includes Women of Faith, Focus on the Family, and Compassion International. As emcee and communication coach, Michele is in her sixth year on staff at 
BARRY HILL, JR. is a storyteller, blogger, speaker, barista, and is in his fifteenth year of full-time ministry to teens and their families. He lives in Northern Virginia with his wife, Rachel, and their six children—“the circus.” You can usually find Barry where fresh coffee and good ideas are brewing. To join in the conversation, drop by his blog, 
JOE LALONDE is a husband, explorer, challenger, and an adrenaline junkie. He has served as a youth leader for E3 Ministries for over 10 years. He is usually found wandering the woods, enjoying the company of his wife, or running the trails. Joe enjoys helping others expand their influence and leadership skills. You can connect with Joe at his 
RACHEL LANCE is originally from Alaska but now lives in a Chicago suburb with her husband and daughter. She works in technology and communications for the 
JIM MARTIN is the minister of Crestview Church of Christ in Waco, Texas, where he has served since 1994. He also leads a mentoring group, primarily composed of younger Christian leaders, and serves as a Mentoring Partner for 
TIM PETERS is the Co-Founder of 
JASON STAMBAUGH is a husband, father, former fat kid, accidental techie, and founder of 
JEREMY STATTON is an orthopedic surgeon in Louisville, KY. Although he enjoys writing, reading, and running, his first love is his wife and four kids. His family is currently in the process of adopting a son from China. He is also the author of 
JOHN TILLER is an inspirational speaker and writer. He travels with his family to churches, conferences, and other events sharing 
JUSTIN WISE is the social strategist for 
