As the Christmas season draws to a close, now is a good time to take a close look at your Christmas budget.

Where did you overspend?

Were your estimates realistic?

Were you able to save enough during the course of the year?

What do you need to do this year to have sufficient cash available for Christmas 2011?

Did you charge anything (that you can't immediately pay for) this year?  If so, you need to either save more or spend less in 2011.

Is there any special addition or event for 2011 that you need to account for?  If so, how will you plan for it?

Remember:  The earlier you start planning and saving, the lighter the burden as the holidays approach.