In this issue, we have collected content that explores Rolling Forecasting, its potential and practicalities. You will find two articles that break down the benefits of adopting Rolling Forecasting, along with one that explains how to mitigate potential challenges. We also included a short video with an insightful case study of Rolling Forecast delivered by the SBB Cargo CFO.

With so many digests behind us, we have collated contributions from a substantial number of finance professionals, on a considerable variety of relevant topics. That is why, for this issue, we have chosen to share articles that discuss FP&A from different points of view.

In this volatile environment, implementing a flexible process and modern digital technology to manage change is increasingly important. No surprise the FP&A Transformation subject is high on companies’ agendas.

In this digest, we share research on digital transformation in the finance function, and a case study of how to establish a brand-new FP&A department. You will also find guides to the growing role of big data, and to designing data-driven planning architecture.

The American economist and politician, Phil Gramm once said: “Balancing the budget is like going to heaven. Everybody wants to do it, but nobody wants to do what you have to do to get there.”

If these words ring true for you, this digest should help to point you in the right direction. With budgeting season upon us, we have decided to make this the theme of the issue.