As this year kicked off, most businesses were just hoping to stay afloat, not hand out any (or anymore) pink slips and simply keep the doors open. As the economy starts to make slight improvements, this could be the perfect time for businesses to create a plan for forging ahead in 2010.

Staffing: If you had to do layoffs in the last year, you might find you’ve trimmed some fat. Or your current employees are working overtime and utterly exhausted. Take a hard look at your employee needs and determine whether you should add a few positions or if productivity is right where it needs to be.

Customer service: Customers are the lifeblood of all companies, whether you’re providing products or services; working with individuals, corporate accounts or government entities. If you’ve struggled in the last year, has your customer service and support suffered? Chances are you might have lost a few customers – what can you do to regain them? And how are you treating the customers you still have?

Budgeting: In boom times, it’s easy to stroke a check for new office furniture, new computers and a fancy espresso maker for the break room. Maybe you made smart cutbacks in 2009 that you’ve found didn’t hurt productivity, morale or customer service but did impact the overall bottom line and allow you to flow more money into the actual business and employees.

Marketing and advertising: Unfortunately, the ad budget is one of the first items slashed from a tight budget. But those companies that have maintained a marketing presence will be the ones potential customers and clients remember as the economy turns and they need just what you offer.

Have you learned some good business lessons in this recession? Share your experiences.