If you are like many of us, this is the time when you reflect on the miscues of the past year and determine that they will not be repeated in the coming year. This is indeed a noble pursuit. However, like many well-intentioned exercises, this one may run afoul of time, apathy and waning enthusiasm.

Maybe this year CAN he different. Maybe you really CAN avoid the pitfalls of the past. Maybe this WILL be the year of accomplishment rather than of failed intentions.

One of the major reasons for failing to realize goals is that we tend to shoot for the moon when a few stars would do nicely.

This year try to confine your resolutions to areas that are manageable.

They don't have to be large projects. Often, taking care of a few small areas will produce big results in your overall operation.

Here are three favorites that I find realistic and manageable for just about any firm.

1. Resolve to develop a written marketing and/or business plan, if you don't already have one. It doesn't have to be lengthy or scholarly. It needs to be simple enough for someone else to understand it. You would not leave on a trip to new territory without a map, so why not give your business the same edge?

2. Resolve to get help when you need it. For many of us touched by the entrepreneurial spirit, it is often difficult to call for help. We seem to see it as an admission of failure. Most of us are great at preaching "teamwork" to others, but we seem to forget that we also need teammates.

3. Resolve to "get out of the box". Are you operating under the premise of "that's the way we've always done it"? All too often, we become paralyzed by our own habits. It's time to break those old chains!

Make a real effort to introduce new methods and fresh thinking into your daily routine -- both business and personal.

Last but not least, resolve to evaluate your progress throughout 1999.

Happy New Year!