Its a start Bre!!
When I worked for a center (I wish I could find my notes now) We had a budget meeting (hmm might be on my old computer

)
and we broke down how much of what we were bringing in .. like a home daycare we had ups and downs as well .. in enrollment.
We broke things down to
Advertisement
Curriculum
Education supplies - toys etc
paper products
salary
Cleaning supplies
We had to share some of this with the church.
I don't recall us breaking it down by % but more on a basic dollar such as advertisement was 800 dollars per year. I am going to look into setting something up like this by Mid January!
When I worked in another larger center we were only allowed to shop 1x a month for supplies - this included curriculum and paper etc... I think this will help me focus on what I really NEED and stop ahhhhhhhh that is soo kewl the kids will love it and buying!