
Setting aggressive goals without understanding last year’s performance is like driving forward without checking the rear-view mirror.
Targets without context create pressure-not progress.
A detailed review highlights:
According to sources, companies that review historical performance before planning show better resource allocation outcomes.
Year-end revenue figures are less useful than trends:
These patterns guide smarter decisions.

Reviewing numbers is not about blame. It is about improving forecasting accuracy, resetting priorities and avoiding repeated mistakes.
Targets grounded in reality are more achievable-and more motivating.
Before asking “Where do we want to go?”, businesses must ask, “What actually happened?”