RollingPlanung

RollingPlanung, or rolling planning, is a planning approach used in corporate management whereby the planning horizon is extended and updated on a repetitive, rolling basis rather than on a fixed annual cycle. It aims to keep plans aligned with strategy and evolving conditions by continuously refreshing projections.

In RollingPlanung, forecasts are refreshed regularly (for example quarterly or monthly). The plan covers a moving horizon, such as 12 to 24 months, and is continuously revised to reflect new information, strategic shifts, and external conditions. This approach emphasizes flexibility and forward-looking insight rather than a once-a-year snapshot.

Key features include driver-based modelling, where plans are anchored in business drivers (sales volumes, price, costs), cross-functional collaboration, and integration with financial reporting and performance management. The method typically ties operational and strategic planning together, ensuring that resource allocation and investment decisions reflect current assumptions.

The typical process involves setting the horizon, collecting relevant input data and drivers, producing a baseline forecast for the next period, performing scenario analyses, validating constraints (budget, capital expenditures), consolidating plans, and establishing a regular review cadence. Governance structures and data pipelines are often required to maintain consistency and accuracy.

RollingPlanung differs from traditional static budgeting by maintaining a moving horizon and frequent updates, reducing the risk of misalignment between plans and real-world conditions. Benefits include improved strategic alignment, a longer planning horizon for investments, better reactiveness to market changes, and more accurate resource allocation. Challenges include higher data and process requirements, need for governance, potential planning fatigue, and the need for organizational culture change.

It is commonly used in finance, operations, and supply chain planning, and is supported by planning, budgeting, and forecasting tools within ERP and enterprise performance management systems.