Rolling budget / Continuous budget

Last updated: 20.03.2016

Rolling (continuous) budget is budget, which is continuously updated by:

  • deducting the figures for periods that have passed
  • adding the “missing” future period figures


For example

if the original budget covered the period January – December 20x1 and January 20x1 is now over. January data will then be deducted and instead, January 20x2 will be included to the budget.


Advantages of rolling budget

  • full-year budget is always available
  • budgets are regularly updated and are therefore not out of date


Disadvantages of rolling budget

  • time-consuming preparation
  • updated budgets do not agree with the entity´s fiscal year
  • many companies prepare their budgets in detail only for the immediately forthcoming year, but only general figures are prepared for the further periods, i.e. detailed budget for the newly covered period must be prepared anyway
  • generally, if the changed circumstances are not updated as well, it provides no substantial benefit

Pomohl Vám tento článek? Ohodnoťte jej prosím.

1 = nejhorší, 10 = nejlepší

1 2 3 4 5 6 7 8 9 10

Articles in series
Tento web používá k poskytování služeb, personalizaci reklam a analýze návštěvnosti soubory cookie. Používáním tohoto webu s tím souhlasíte. Další informace