No not in the touchy feely kind of way. I mean have you checked your numbers to make sure that if things don’t go as well as you had hoped (sales or prices or cost of materials or…) then it won’t have the effect of wrecking your nice profit and cash flow forecasts. When you have created a business plan do you play around with the numbers and ask some “what if?” questions. What if we have to reduce the selling price, what if the raw material costs rise, what if we can’t shift as many units as we had hoped. Moving the figures by (say) 10% may have an effect less than that or sometimes much more. For example if you are on a tight margin then a small drop in sales units won’t make much difference to the bottom line but a drop in price or rise in costs will make a huge dent in profits. What makes a difference will depend on your business and it’s own unique numbers. Make sure you are making them count!