Fourth quarter is an important time of the year for protecting our profits.

1. The start of a new quarter is review time
   1. Look back over the past quarter – did we take action – what are the results
   2. Review our sales, backlog, billings, WIP
   3. Check our costs, expenses, profits
2. Are you on target for a good year-end?
   1. Have you been hitting your marks
   2. Are your billings on track to cover overhead
   3. Fourth quarter is the last chance to manage the profits
3. Make adjustments for the last 90 days
   1. Profit and overhead are key items in fourth quarter
      1. Our markups area based on a percentage of revenue – if we miss revenue then we lose profit
   2. Check your billings and put work in place to beat your revenue projections
   3. Focus the rest of the year on putting work in place