On a Roll.

The article discusses the method and benefits of a rolling forecast. A rolling forecast will reportedly provide an 18-month financial look of the future, instead of looking only on the current year. Likewise, a rolling forecast could be used as a planning tool. Further, it could help eliminate the annual operating planning (AOP) process, as well as the end of the year gap. Because key planning assumptions are updated quarterly, corporate planning will likely remain close to reality all throughout the fiscal year.