Just saying you have a rolling forecast
doesn't mean it's optimized.
O planejamento estrategico, orcamento, rolling forecast
e controle de orcamento sao instrumentos que permitem a implementacao e controle desses processos de inovacao.
In its place: a rolling forecast
, something more companies are converting to or using in tandem with a budget.
The rolling forecast
then just provides a framework, in which individual business units plan their operational activities.
Yet, rather than set yearly targets, Hope and Fraser suggest the use of quarterly rolling forecasts
While the Value Planning approach does not have the same "brand name" recognition as, say Rolling Forecast
, it is among the most thorough and complete solutions offered, and is proprietary to The Buttonwood Group LLP.
Sales forecasting is done in conjunction with sales management and is being monitored on a monthly basis through rolling forecast
Colliers International for real estate consulting services published its 3-month rolling forecast
for August until October on Thursday.
Chenhall e Langfield-Smith (1998) e Ferreira e Otley (2006) indicaram o seguinte conjunto de artefatos do controle gerencial: Planejamento estrategico formalizado, Balanced Scorecard, Orcamento anual tradicional, Beyond budgeting, Rolling forecast
, Orcamento de capital, ABM--Activity based managment, Analise do ciclo de vida, Analise da lucratividade de produtos, clientes e mercados, Analise da cadeia de valor, Programas de melhoria da qualidade, Opcoes reais na analise de projetos de investimentos, Tecnicas de pesquisa operacional, Custeio variavel, Custeio direto, Custeio por absorcao, Custo-alvo (target costing), Benchmarking interno e externo e EVA - Economic value added.
The Beyond Budgeting Round Table recommends the rolling forecast
go out at least five quarters, but many span six quarters.
Imagine if you are a CFO or financial controller required to reprocess the budget as a rolling forecast
quarterly (or even monthly).