First time that I built a shop, I was in a rush and didn't want to spend the time or money on concrete. I needed a roof over my stuff right away. I hated that shop almost from the day I got it closed in. Dirt creates dust, and dust covers everything. Its never flat and you can't roll anything on it. After a couple years, I sold that piece of land and vowed to never do that again. Then I built a leanto on the side of my current shop and left it dirt. Same issues, same regrets. I just spent the last three weeks pouring concrete for a new shed that I'm building. Since it's in a hard to get to spot for a cement truck, I did it in 3 sections of 10x10 1/2 with 60 pound sacks. It was horrible, exhausting and painful, but it's done now and I'll never regret having it.
If you cannot afford the concrete now, I would save until I had the money to have concrete. After a roof, concrete on the floor is the second most important part of a shop.