计划、预算和预测的敏捷性 (PBF)

FSN's 2021 research highlights the importance of agility in the Planning, Budgeting and Forecasting (PBF) process. The research, conducted by Gary Simon, sought to understand how PBF could be made more agile and resilient to change. The study compared the performance of transformation leaders with businesses that had not transformed, and found that transformation leaders were able to respond with agility to day-to-day change and extreme conditions of a global crisis. The survey used a series of stress tests to determine how well companies could respond to change, including the speed and accuracy of forecasting, the distance over which companies could forecast with confidence, and the time taken to make structural changes to budget models and reports in response to change.