Existing companies need planning too. As an owner or manager of a small- or medium-sized business, can you afford not to plan? This question is asked by Tim Berry, author of this article. Tim is president of Palo Alto Software, makers of the popular business planning software Business Plan Pro ; author of Hurdle: The Book on Business Planning and other books on planning; and a recognized expert in business planning. For further information on business planning visit www.bplans.co.ukand www.paloalto.co.uk