Rediscovering Rolling Planning: Controller’S Roadmap For Implementing Rolling Instruments In SMEs

DOI: 10.5176/2251-1997_AF69

Authors: Robert C. Rickards and Rolf Ritsert

Abstract:

Advocates of rolling planning instruments believe they are superior to traditional, static tools. Yet only a minority of enterprises employs them. This study briefly compares and contrasts traditional controlling tools with their rolling counterparts. It then considers why many enterprises have failed to adopt rolling planning instruments and presents a strategy that might facilitate their doing so.

Keywords: business drivers, controlling, forward visibility, rolling budgets, rolling forecasts, scenario analysis

LinkOut:    ScienceDirect