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What is rolling cash forecasting and how does it differ from a static cash budget?

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Answer

Rolling cash forecasting continuously updates the cash projection and extends the horizon (e.g., always 13 weeks or 12 months ahead), incorporating the latest actuals. A static cash budget is fixed for the period. Rolling forecasts stay current and are better for volatile cash positions, at the cost of ongoing effort.
Real-world example The team replaces its once-a-year cash budget with a weekly rolling 13-week cash forecast.

Common follow-ups: What advantage does rolling give? | What is the trade-off?

Rolling Forecasts The Master Budget Cash Budgeting
All 34 Cash Budgeting questions