Finally, it is important for the manager to take time to reflect. Managers are
paid to get things done. Periodically, the manager should take a reflective
moment to jot down answers to a few questions, such as: “What are we doing?”
“What should we be doing?” “What should we not be doing?” “What should
we be doing next?” This informal exercise, when linked with the budget
planning and monitoring process, can serve to highlight areas of strength and
areas needing improvement.