This is the time of year to look back on a year gone and a fresh one just starting. Every company has the ability to take hard steps to improve performance. What can we learn from last year? What mistakes were made that lead to problems? What were the triumphs? Is it time to move offices, to junk that old machine, to let go the marginal employee?

Company resolutions are often easier to follow than the every-year personal ones that we make. Take the next few days to look back, to look forward, and to make a list. Get your employees to thinking also and have a shared list. Then put some skin in the game by offering a party a bonus if "X" is completed by a specific date. Objectives can be fun and very helpful if they are thought out and implemented.