计划、预算与预测：聚焦未来（英文版）_13页-1mb

Summary of Planning, Budgeting and Forecasting Report

Core Content

This report, co-authored by KPMG and ACCA, explores the current state and future direction of Planning, Budgeting and Forecasting (PBF) within Enterprise Performance Management (EPM). It highlights the need for a more integrated, collaborative, and data-driven approach to PBF to align with evolving business strategies and operational realities.

The report is based on a survey of over 900 finance professionals from more than 50 countries, with the majority (over 60%) working in organizations with more than 1,000 employees and an annual turnover of at least $100 million. The findings emphasize the importance of PBF in supporting strategic decision-making and the challenges that currently hinder its effectiveness.

Main Findings

1. Create the Right Organisational Culture and Ways of Working

• PBF should be a partnership between Finance and Operations, not a Finance-dominated process.
• 77% of respondents believe PBF should be a joint enterprise-wide effort.
• 46% of respondents feel the current budget is a "politically agreed number" not aligned with the real business outlook.
• CFOs need to be strategic leaders, not just controllers. They must demonstrate influence across the organization and align PBF with the enterprise's long-term goals.
• Ownership should be shared with the business, and Finance should act as a facilitator.
• Incentivisation is a key issue. Traditional budgeting often encourages short-term thinking, as targets are based on static, outdated assumptions.

2. Integrate the PBF Process, Leveraging High Quality Data

• PBF is a strategic tool, not just a financial function. It should support enterprise strategy through planned initiatives, resource allocation, and rolling forecasts.
• 62% of respondents believe budgets are a "point in time" view and do not reflect external market changes.
• 56% agree that budgets become irrelevant at some point during the year.
• Only 21% of respondents have PBF processes that use flexible data models.
• External data is critical for accurate forecasting, but its integration is hindered by poor data quality and siloed ownership.
• Automation is a promising path, but it requires a shift in mindset and investment in the right tools.

3. Deploy Effective and Scalable Technology Solutions

• Many organizations still rely on spreadsheets, which are inefficient and limit agility.
• 41% of respondents have not yet invested in specific PBF applications outside of Excel.
• Cloud-based solutions are enabling real-time reporting and continuous improvement at lower costs.
• Technology should support dynamic and predictive analytics, allowing for more accurate and timely decision-making.
• Integration of data types (structured and unstructured) is essential for modern PBF processes to function effectively.

Key Actions for Improvement

• Focus on top-down and bottom-up approaches to ensure strategic alignment and operational relevance.
• Be clear on decision-making roles to avoid duplication and ensure stakeholder buy-in.
• Make the business accountable for PBF outcomes, with Finance providing support rather than control.
• Incentivise based on strategic and operational performance, not just on meeting static targets.
• Align value drivers across the enterprise to ensure data supports long-term goals.
• Incorporate external data into the PBF process to improve accuracy and scenario modeling.
• Agree consistent measures of success to evaluate the effectiveness of PBF processes.
• Utilise rolling forecasts to enable more agile and responsive planning.
• Instil better data governance to ensure clean, consistent, and complete data across the enterprise.

Conclusion

The report concludes that the current PBF processes are not fully aligned with the strategic and operational needs of the business. A shift towards a more collaborative, data-driven, and integrated approach is essential. CFOs and Finance professionals must take a leading role in driving this transformation, leveraging technology and fostering a culture that supports long-term value creation. The future of PBF lies in rolling forecasts, predictive analytics, and enterprise-wide alignment, which will ultimately improve decision-making and organisational performance.