The goal of financial management is to use financial resources efficiently in line with the corporate strategy. The basis for this is a transparent and integrated view of control-relevant data. Often, this perspective has to be created in a manual and time-consuming manner. As a result, avoidable expenses are incurred and reaction speed decreases. However, the increasing speed of change in today’s markets requires a high reaction speed in order to facilitate an agile reaction to the constantly changing environment. Rolling forecast, as a transparency-creating, integrative and flexible cornerstone of financial planning, meets the requirements. This paper describes how rolling forecast can be used as a core element in different financial planning horizons and how it enables increasing agility of financial flows.
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