I had the pleasure of having Michael Kaiser as a professor when I was getting my MA in Performing Arts Administration at New York University.  He was a big influence on how I think about planning and budgeting — and (given his smarts and his position as President of The Kennedy Center in Washington, DC) a huge influence on arts administrators nationally and internationally.  Here’s his column on The Huffington Post.  It’s worth a look if you are in the field.