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Rolling Forecast

A rolling forecast is a forecasting approach in which the planning horizon is maintained at a constant length — typically 12 or 18 months forward — by adding a new forecast period each time a period closes. Unlike a static annual budget, a rolling forecast does not have a fixed end date; as each month or quarter passes, it is replaced by a new forecast period at the end of the horizon, maintaining a consistent forward-looking view regardless of where the organisation sits in its financial year.

Why This Matters

Traditional annual budgets suffer from a structural problem: the planning horizon shrinks from twelve months at the start of the year to zero by year-end, creating a calendar-year bias in resource allocation and decision-making. Rolling forecasts solve this by maintaining a constant horizon — management always has the same forward visibility regardless of whether it is January or October. This enables more rational planning decisions and removes the incentive to make suboptimal year-end decisions to protect the budget cycle.

Where This Fits

This term sits within the Planning & Projections area of Performance & Control.

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