Rolling forecasting in the context of the Beyond Budgeting concept
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 67
Abstract
Rolling forecasting is not a new tool, but because of the growing rate of changes that are taking place in business environment in recent years and the development of the concept of Beyond Budgeting it has become a much more popular instrument than several years ago. The aim of this article is to pre-sent the idea of rolling forecasting and practical examples of its use in selected companies. The article also presents the basic assumptions of the Beyond Budgeting concept and the role that rolling foreca-sting plays in it.
Authors and Affiliations
Paweł Pawlak
Keywords
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