- March 24, 2015
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Advanced analytical techniques, whether statistical or empirical in nature, hold great promise in the effort to drive strong financial performance. As a yardstick, the rolling forecast is preferable to the static annual budget because it provides the business with a continually refreshed view of opportunities and challenges. A growing number of organizations are incorporating this technique into their planning and budgeting processes, and some have even done away with the annual budgeting process altogether. This article explains recent survey results and gives insight into rolling forecasts as advanced financial planning and analysis techniques.