Join us in Düsseldorf, 20–21 May 2026, at the WHU Otto Beisheim School of Management for the 71st Beyond Budgeting Round Table (BBRT) – two days of pragmatic, people-first management innovation. This year’s event is a collaboration between the Beyon...

For decades, organisations have relied on traditional budgeting and variance analysis to make sense of performance. The assumption has always been simple: measure what’s happened, compare it to what was planned, and draw conclusions. But what if tho...

In a world where change is constant and complexity is the norm, many organisations are beginning to question whether traditional management models—especially those centred around annual budgeting and top-down control—are still fit for purpose. The L...

Business is evolving fast, and outdated management models often hold organisations back. Beyond Budgeting offers a fresh approach—one that prioritises agility, transparency, and people-centric leadership.This May, for the 70th time, Beyond Budgeting ...

In the world of business management, the push towards agility has become an essential conversation. Bjarte Bogsnes, Chairman of the Beyond Budgeting Roundtable has been at the forefront of this transformation for decades. In a recent Trusted Magazine...

Here's a question that I have pondered for many years: ’why, when everyone hates it, do we still have traditional budgeting?’ Originally I thought that it must be because most people were not aware of the alternatives.But today, I think that it is be...

Core Team member, Steve Morlidge, was a recent guest on the Unicorny podcast, which explores the business of marketing, creating value, and helping businesses succeed.Steve offered a fresh perspective to marketers, who often recognise the traditional...

Every day millions of us give money to complete strangers we ’meet’ on the web in the expectation that they will send us what we ask for. We also are increasingly likely to hand over the keys to our home and let people who we have never met, and will...

Variance analysis is so deeply embedded in day-to-day practice that many finance professionals cannot conceive of being able to analyse performance without it.So what do we do when we don't have a detailed budget to compare actual expenditure ag...

In the dynamic landscape of business, where markets shift and strategies evolve, the need for one constant remains paramount—the values that underpin the organisation. No central plan will ever truly bind people to a common cause, only values will.&#...

The dictionary defines viability as: the ability to live and work successfully...to survive and thrive.Hence, it can be said that the goal of every organisation is to be "viable'.Business models and management modelsAn organisation, like an orga...

Many of the CFOs we talk to increasingly find themselves at the epicentre of internal frustration as they try to balance their responsibility for financial resilience with the need to enable business agility.It's a tricky tightrope to walk.The rigid ...

Once, when stuck in traffic between the airport and home, glacially moving from one red-traffic light to another, I found myself reflecting on the parallels between managing organisations and managing traffic.You can tell it was a long journey.At the...

A wind is blowing through the hitherto stuffy corridors of big businesses and we in the Beyond Budgeting community know what is behind it.As Bill Anderson, the newly appointed CEO of the German pharmaceutical to chemical giant explained in the Financ...

The critical test that any supporting business process must pass is ‘does this help the business become more efficient and effective?’Administering a budgeting system is very costly and so can become part of the problem we are trying to solve. But ev...