Control in Practice
Forecasts must sit inside decision-making, not outside it.
This means weekly variance review aligned to operating cadence, monthly forecast recalibration at executive level, and board reporting that connects operational drivers to cash. Variance thresholds must trigger action, not discussion.
Without clear ownership and escalation, forecasts become static documents rather than decision tools.
Forecasting discipline is not about perfect prediction. It is about how quickly you respond when reality diverges from plan.