Glossary · Finance
Rolling forecast
A forecast that is extended by one period each time a period closes, so that it always covers the same horizon — typically four to six quarters — rather than ending at the financial year-end.
- Field
- Finance
- Examined in
- CBA-FPA
- Learning objectives
- 1
Where the CBA Standards examine it
Related terms
- ForecastFinance
The best current estimate of what will actually happen. Unlike a budget, it should change whenever the evidence does.
- Driver-based forecastingFinance
Forecasting built from the operational quantities that cause financial results — volumes, prices, headcount, conversion rates — rather than from prior-period totals, so that each change in the forecast traces to a named driver.