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حسابداری و مالی::
بوجه بندی مستمر
Businesses are increasingly using rolling budgets.
A rolling budget, also called a continuous budget or rolling forecast, is a budget that is always available for a speci- fied future period.
Consider Electrolux, a global appliance company, which has a 3- to 5-year strategic plan and a 4-quarter rolling budget.
A 4-quarter rolling budget for the April 2013 to March 2014 period is superseded in the next quarter-that is in June 2013-by a 4-quarter rolling budget for July 2013 to June 2014, and so on.
Rolling budgets constantly force Electrolux's management to think about the forthcoming 12 months, regardless of the quarter at hand.
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