As a small business owner, it might be only you that’s in the position to action these spending changes (or in conjunction with your accountant if you’re working with one). While it might only be you who currently views your report and takes action, building it is good practice, as it’s something that can later be shared with senior team members as your business starts to grow. It’s also a useful process to set up for the long term, and a useful document to outline the changes you’d like to see in the future.