Miller Debra, Allen Michael, Schnittger Stephanie, Hackman Theresa
Kaufman, Hall & Associates, Inc, Skokie, IL, USA.
Healthc Financ Manage. 2013 Nov;67(11):80-2, 84.
Rolling forecasting may be used to replace or supplement the annual budget process. The rolling forecast typically builds on the organization's strategic financial plan, focusing on the first three years of plan projections and comparing the strategic financial plan assumptions with the organization's expected trajectory. Leaders can then identify and respond to gaps between the rolling forecast and the strategic financial plan on an ongoing basis.
