Ideally, the first and most important management goal of any company would be long term, sustainable growth. A company that can fulfill this goal will always be in a good financial and strategic position (the company will be valuable, even if it is not for sale). In order to facilitate long term, sustainable growth, a profitability goal must be established first (if there is no margin, there is no mission). How is this profitability goal determined and achieved? It all starts with the fiscal budget.