Insights & Thinking

What operational planning is, how it differs from strategic planning, the process, and the best practices that make plans work.

What an annual operating plan is, what it contains, how to build one, and how it connects strategy to budgets, targets and forecasts.

A vendor-neutral checklist for choosing FP&A and EPM software — evaluation criteria, total cost of ownership and the questions that matter most.

How the direct and indirect methods build the operating cash flow statement, their pros and cons, and which one to use.

How a DCF model works — free cash flow, discount rate, terminal value and WACC — with a clear worked valuation example.

Qualitative and quantitative sales forecasting methods, how to choose between them, and how to build a forecast the business actually trusts.

What financial consolidation really involves — methods, the rules under IFRS and UK GAAP, intercompany eliminations and a worked group example.

Received wisdom may dictate that January is a lean month for food retailers. But health-conscious behaviour means that groceries is one part of the sector where that tradition may be ending. Research released this week showed that sales of fresh fruit and…

As we step into 2024 amid economic uncertainty, the need to navigate a slowdown in internal tech investment looms large. The landscape has evolved, with global instability shaping cautious attitudes across industries. As businesses grapple with economic…