Rolling Forecast

I. Formal Definition

A continuously updated forecast that maintains a fixed forward horizon, typically four to six quarters, by adding a new period as each prior period closes. Rolling forecast replaces or supplements the static annual budget in organisations seeking faster reaction to operating conditions. The federation accepts rolling forecast as a complete planning posture under UFMS-001:4.1 only when the rolling cadence is documented, the assumption log is maintained, and the original baseline is preserved for variance attribution. Hybrid rolling-and-budget regimes are common and explicitly recognised.

II. Etymology

A coinage of mid twentieth century beyond budgeting literature; the term spread with the rise of cloud planning systems in the 2010s.

III. Federation Usage

Federation members on rolling forecast publish the cadence, assumption log, and baseline retention rules. Variance analysis is performed against the most recent baseline. Hybrid budget-and-rolling regimes are supported with both baselines retained under MEV-Annex:5.1.

IV. Related Terms

• forecast
• budget
• baseline-forecast
• hold-out-forecast

V. Authoritative Citations

• UFMS-001:4.1UFMS Article IV - Rolling Forecast
• MEV-Annex:5.1MEV Annex V - Rolling Reporting

VI. Citation in BibTeX

@misc{ifo4_glossary_rolling_forecast,
  title        = {{Rolling Forecast}},
  author       = {{IFO4 Federation Editorial Board}},
  howpublished = {{IFO4 Federation Glossary, slug \texttt{rolling-forecast}}},
  year         = {2026},
  url          = {https://ifo4.org/glossary/rolling-forecast},
  note         = {Category: Budget & Forecast; key: RollingForecast}
}

VII. Challenge This Definition

Federation members and accredited practitioners may challenge any entry under TGS-002:1.7. Filed challenges are routed to the editorial board, triaged into the revision register, and resolved in writing on the public docket. The slug remains stable through any revision.