The holiday spending season is about to kick into high gear. Theshopping malls are extending their hours while stores are boosting their inventories and holding sales galore.

Those shoppers who are both well prepared and disciplined will no doubt enjoy a happy holiday season.

But those who rush headlong into the stores flashing their credit cards at the first sign of a potential bargain could be in for a real headache when the bills come rolling in early next year.

And for those who are already struggling to make ends meet, holiday shopping could lead to a financial disaster.

Donald Rehorn, community relations liaison for By Design Financial Solutions, which does business here as the Consumer Credit Counseling Service of the Sacramento Valley, points out that even if you haven't saved money ahead for the holidays, there are a number of steps you can take to keep your finances in good shape.

For openers, he says, "You just can't wing it. If you head out to the malls and stores without a plan, you're inviting financial disaster."

Most consumer experts agree that it's critically important to put your plan in writing before you leave your home.

Brad Stroh of Freedom Financial Network in San Mateo says the cornerstone of a working spending plan is a budget that includes both a cumulative amount for all giving during the season and a rough spending estimate for each person on the gift-giving list.

"Don't go over either amount, and you must resist letting your guard down and blowing your budget," Stroh says.

"Unfortunately, some people don't think they're overspending if they're buying presents for someone else."

When you go shopping, Stroh says, leave the plastic at home. Once you have your spending plan, use individual envelopes to put in the cash for everyone on your list. When the money is gone in that envelope, you're done spending on that individual, he says.

Rehorn points out that one mistake consumers frequently make is neglecting to include all the extras of holiday spending beyond gifts.

You also have to budget for such things as cards, decorations, travel and entertainment, he says.

"Allocate a specific spending limit to each item and add up your total holiday budget," he says.

Two spending guidelines that his organization uses are to limit holiday spending to less than 1 percent of your net annual income and to have a definite payoff date if you're going to use credit cards.

"You have to be realistic," Rehorn says.

"If you're not going to be able to pay off all your holiday credit card debt in two months or less, you can't afford it. "

The last thing you want to do is to be paying your 2005 holiday bills for the next five years on your credit cards."

Both Rehorn and Stroh urge consumers to pay in cash. Those who avoid paying with credit are much less likely to spend beyond their means.

"But if you're going to use a credit card, wrap it in a piece of paper and every time you use it, write down how much you spent. That will help you keep track of your spending and let you see how much debt you are piling up," Rehorn adds.

And if you're tempted to use your credit cards, only carry the one with the lowest interest rate when you head out to go shopping.

Rehorn and Stroh agree that consumers still have plenty of time to make smart decisions.

"If you start your planning now, you will be able todo a lot better job of comparison shopping. You can get prices online to look for the best deal in the stores," Stroh says.

Rehorn notes that last-minute shopping often leads to impulse buying, which can break your budget.

"Shopping at the last minute or when you're tired or hungry is not only stressful, but can tempt you to make bad and expensive buying decisions," he says.

On a final note, Rehorn says you have to know when to quit. When you're done, you're done.

If you've got something for everyone on your list or you've reached your total holiday budget amount, you're done.

"True friends and close relatives don't expect you to buy them something if it will put you in debt," he says.

Click here to go to Freedom Debt Relief's website