Winter resort restaurants may boom during wintertime and retailers may rake in the dough during the holidays, but what about off-season cash flow? Many small businesses that can be classified as seasonal struggle to increase profits when they’re not at their peak. If you own a business in a similar situation, it’s important to plan for harder times when you plan the year’s finances. Review old records to determine when sales are at their highest and when they’re at their lowest. You must plan for fixed expenses, such as rent and utilities, along with variable expenses, such as inventory and salaries. The past several years of records should give you an idea of variable costs during different seasons. With this information in mind, you can develop a strategy for managing cash flo