CRITERIA FOR EVALUATING IT-SUPPORT OF ROLLING PLANNING

Robert C. Rickards
Munich Business School
Rolf Ritsert
German Police University
ABSTRACT
Rolling planning differs fundamentally from traditional, static budgeting. It gives
managers greater flexibility. Although at present only a minority of enterprises has chosen to
enjoy its advantages, the number of users seems to be increasing steadily. In any event, the
controlling instruments used in connection with rolling planning need to fulfill specific
requirements. All currently available spreadsheet tools have major weaknesses in this regard. A
balanced approach embodying IT-support for modeling, processing, data entry, and analytic
aspects is essential for realizing rolling planning’s full potential.