德勤：2021计划、预算及预测洞察报告-en-220316_16页_1mb

Global Planning, Budgeting and Forecasting Survey Summary

Core Content

The Global Planning, Budgeting and Forecasting Survey is a comprehensive report that explores the evolving landscape of financial planning and analysis (FP&A) across industries and regions. The survey, conducted by Deloitte, highlights the impact of the global pandemic, the rise of sustainable finance, and the increasing adoption of tools and technology in FP&A processes.

Main Themes and Key Findings

1. The Impact of COVID-19

• Increased Relevance and Complexity: The global pandemic has significantly increased the importance of planning, budgeting, and forecasting. Organizations now require more agile and flexible processes to manage uncertainty and adapt to changing scenarios.
• Scenario Planning and Real-Time Insights: There is a growing need for scenario-based forecasting and real-time reporting to support decision-making in volatile environments.
• Changes in Working Practices: Over 60% of respondents are changing or planning to change their organization’s ways of working due to the pandemic. This is especially true for those whose previous assumptions, models, and data sources became obsolete.
• Remote Work and Collaboration: The shift to remote work has exposed the limitations of traditional FP&A processes and highlighted the need for better collaboration across departments and geographies.

2. Sustainable Finance

• Rising Awareness and Integration: 63% of respondents are aware of sustainable finance, with 34% expecting it to impact planning, budgeting, and forecasting processes this year or next year.
• Industry and Size Variations: Organizations in the Energy and Resources sector show higher awareness (81%) of sustainable finance compared to others. Larger organizations are more likely to integrate sustainability into their planning processes.
• Shift in Metrics: Leading organizations are embedding sustainability metrics into their planning and forecasting cycles and are moving beyond traditional financial metrics to consider social and environmental factors.
• Regulatory and Market Pressures: Customers, employees, investors, and regulators are increasingly demanding that businesses adopt sustainable practices, making it a critical component of financial planning.

3. Use of Tools and Technology

• Spreadsheets Still Dominant: Despite the trend toward more advanced tools, 30% of organizations still use only spreadsheets for planning, budgeting, and forecasting, down from 37% in 2014.
• Cloud-Based Tools Gaining Traction: The use of SaaS tools like Anaplan and Oracle is on the rise, offering regular updates and reducing the need for costly upgrades.
• Multitool Adoption: Many organizations are using more than one tool, often due to divisions procuring their own cloud-based solutions.
• Self-Service and Predictive Analytics: There is a growing demand for self-service capabilities and predictive analytics to support timely and informed decision-making.
• Integration of External Data: Organizations are increasingly looking to integrate external data with internal data to generate more meaningful insights.
• Automation and Manual Methods: 85% of respondents use a mix of automated and manual methods for producing management information (MI), with 80% having some self-service capability.

Key Insights

• Adaptation and Agility: CFOs and FP&A leaders are rethinking their processes, tools, and skill sets to become more agile and responsive to changing business conditions.
• Technology Adoption: The move to cloud-based and SaaS solutions is being driven by the need for better collaboration, scenario modeling, and real-time data access.
• Sustainability as a Strategic Imperative: Sustainability is becoming a core part of financial planning, with organizations embedding ESG metrics and aligning with TCFD standards.
• Future Outlook: Scenario-based forecasting, predictive planning, and integration of external data are expected to become more prevalent in the coming years.

Survey Overview

• Response Volume: Over 750 responses were received from organizations across more than 55 countries.
• Respondent Demographics: The majority of respondents were individuals accountable for planning, budgeting, and forecasting within their organizations, including CFOs and FP&A Heads.
• Survey Period: The survey was conducted between January and mid-May 2021.

Local Contacts

For further inquiries or to discuss the survey findings in more detail, the following Deloitte professionals are available:

• Denken Meng – ETP Offering Portfolio Leader, Finance & Performance Offering Leader
  Email: denmeng@deloitte.com.cn
  Phone: +86 10 85207811

• Andy Huang – Leading Partner, Finance & Performance
  Email: anhuang@deloitte.com.cn
  Phone: +86 755 33538198

• Song Lin Xiang – Partner
  Email: slxiang@deloitte.com.cn
  Phone: +86 21 23166408

• Steven Yang – Partner
  Email: steveyang@deloitte.com.cn
  Phone: +86 21 23166682

• Peter Lu – Partner
  Email: plau@deloitte.com.cn
  Phone: +86 10 85207849

• Jane Luan – Partner
  Email: yluan@deloitte.com.cn
  Phone: +86 10 85125831

• Doreen Wang – Specialist Director
  Email: dorewang@deloitte.com.cn
  Phone: +86 21 61412553

• Eric Liang – Senior Manager
  Email: eriliang@deloitte.com.cn
  Phone: +86 20 28311457

• Zaya Nyamdorj – Partner
  Email: zayanyamdorj@deloitte.com.cn
  Phone: +86 21 61411008

• Carlos Zhou – Partner
  Email: carloszhou@deloitte.com.cn
  Phone: +86 21 61412688

• Maggie Yang – Partner
  Email: megyang@deloitte.com.cn
  Phone: +86 10 85207822

• Nicole Liu – Manager
  Email: nicliu@deloitte.com.cn
  Phone: +8675533538472

• Michael Jin – Partner
  Email: mijin@deloitte.com.cn
  Phone: +86 21 23166317

• Da Jin – Partner
  Email: djin@deloitte.com.cn
  Phone: +86 10 85124867

• Blainey Laura Louise – Partner, Deloitte Consulting (HK)
  Email: Iblainey@deloitte.com.hk
  Phone: +852 22387701

• Yi Shan – Partner
  Email: yishan@deloitte.com.cn
  Phone: +86 21 23166600

• Yin Shi Liu – Partner
  Email: ysliu@deloitte.com.cn
  Phone: +86 10 85125803

• Lisa Tang – Director
  Email: listang@deloitte.com.cn
  Phone: +86 10 85124982

Conclusion

The survey underscores the transformative changes in how organizations approach planning, budgeting, and forecasting. With the ongoing influence of the pandemic, the push for sustainability, and the integration of advanced technologies, FP&A is evolving to become more agile, data-driven, and aligned with broader organizational goals. Deloitte’s findings highlight the need for organizations to adapt their processes, invest in the right tools, and consider sustainability as a strategic element in their financial planning.