2021-2022计划、预算及预测洞察报告.pdf

Global planning, budgeting andforecasting surveyInsights report edition oneGlobal planning, budgetingandforecasting surveyInsights report editionone ContentsForeword03 Use of tools and technologyAbout the surveyLocal contacts01 The impact of COVID-19Sustainable finance022Local contactsUse of tools andtechnology03About the surveyForewordForewordI am pleased to share with you the results from our latest global planning,budgeting and forecasting survey.The aim of our survey is to understand more about the critical role thatplanning, budgeting and forecasting plays in helping organisations to manage performance effectively and enable better decision making.This year we organised the survey into seven themes and this report will be updated over the coming months as we publish each theme. This first release focuses on three themes the impact of COVID-19, sustainable finance, and the use of tools and technology. Our key findings are:1. Impact of COVID-19 A spotlight was put on planning, budgeting andforecasting processes during the global pandemic as organisations needed to constantly produce plans for different scenarios. Processes, models and supporting technology that was already creaking prior to the global pandemic was exposed and as a result, over 60% of respondents are now planning on making changes to their organisations ways of working.2. Sustainable finance We have to act now to tackle climate change. Given the critical role that planning, budgeting and forecasting plays inmanaging performance and allocating capital to drive innovation andinvestment, it is vital that sustainability is considered as part of thisprocess. Leading organisations are now taking steps to ensure thatsustainability metrics and measures are embedded into their planningprocesses and are looking beyond traditional financial metrics as part oftheir management information.3. Use of tools and technology The spreadsheet still dominates, but theuse of spreadsheets for planning, budgeting and forecasting is starting todecline. The desire to rapidly model scenarios based upon data-fuelledpredictive algorithms and to connect plans across the organisation isdifficult to achieve with a set of disparate spreadsheets. Organisationsare now also increasingly using more than one tool in most casesdriven by divisions procuring their own tools in the cloud.I hope you enjoy reading this report as you explore the various opportunities in planning, budgeting and forecasting that lie ahead. As always, I would welcome your feedback on what trends youre seeing or if you would like us to benchmark anything different in future reports.Our planning, budgeting and forecasting professionals will be pleased to discuss with you how this surveys findings may reveal distinctiveopportunities for your organisation. To learn more, please contact yourlocal expert.Martin JermynGlobal Planning, Budgeting&Forecasting SurveySponsor+44 20 7007 3240mjermyndeloitte.co.uk30102The impact of COVID-19Sustainable financeImpact of COVID-194Use of tools andtechnology0302 Sustainable financeForeword01 The impact of COVID-19Local contactsAbout the surveyThe World Health Organisation (WHO) declared the novel coronavirus (COVID-19) outbreak a globalpandemic on the 11th March 2020. Planning,budgeting and forecasting became even more relevantand even more challenging as the uncertainties fromthe global pandemic soared.The global pandemic put broken planning,budgeting and forecasting processes in the spotlight as the vulnerabilities of traditional financial, planning and analysis (FP&A) processes and inputs were revealed. The global pandemic also brought new challenges including the need to constantly run scenarios and plan for contingencies while creating new models and rethinking data sources andstrategies all while working remotely.Over 60% of respondents are changing, or are planning on changing, their organisations ways of working as a direct result of the global pandemic especially as plans, budgets and forecasts built upon prior assumptions, models and data were rendered unusable, especially during the early stages of the global pandemic.Impact ofCOVID-19investing intoolschanging thefrequencychanging theapproach29%27%26%changing thetime horizon21%12%investing in tools tosupport algorithmic/predictive planningchanging whoproduces10%39%No change toways of workingMaking a changetoways of working561%How the global pandemic is changing ways of workingUse of tools andtechnology0302 Sustainable financeForeword01 The impact of COVID-19Local contactsAbout the survey29% of respondents are considering investment intools and technology; 27% are considering changingthe frequency at which they produce plans, budgetsand forecasts; and 26% are considering changing the approach they use. We are also expecting the use of scenario-based forecasting to increase asorganisations look to find a solution to assess differentalternatives.Among those looking to make changes, the majority are looking to make changes to the business process or make changes to the business process alongsideinvestment in tools and technology. Investment intools and technology alone is not a silver bullet and often fails to achieve the desired results which is why we are concerned that a large proportion ofrespondents in Government and Public Sector (28%)and Energy and Resources (27%) are considering onlymaking investment in tools and technology.The global pandemic has had a significant impact.CFOs and FP&A leaders will need to evolve planning,budgeting and forecasting to become more agile andscale to changing business needs in the face of theglobal pandemic and other challenges.6Use of tools andtechnology0302 Sustainable financeForeword01 The impact of COVID-19Based upon discussions with Chief Financial Officers (CFOs) and Financial Planning & Analysis (FP&A) leaders, we are seeing leading organisations: Increasing focus on first building scenarios and then thinking through their implications on the business; Develop a thirst for raw data and insights from the field instead of aggregated data; and Demand the integration of external data with company data to generate actionable insights.Furthermore, business leaders want FP&A teams to execute a more agile and efficient planning process to help them adapt to ever-changing business conditions. This is leading to CFOs and FP&A leaders rethinking FP&A work, tools, skill sets and locations to adapt to future needs.Local contactsAbout the surveySustainable finance7Use of tools andtechnology03Foreword02 Sustainable finance01 The impact of COVID-19Local contactsAbout the surveyWe used the term “sustainable finance” in the survey to cover a variety of topics such as environmental, social, and governance (ESG) and non-financial reporting and disclosures consistent with the Task Force on Climate-Related Financial Disclosures (TCFD) that are demanding the attention of Chief Financial Officers (CFOs) and audit committees.Understanding sustainable finance is critical inbecoming truly responsible. The world is telling business to change. The message is clear: meet higher expectations of responsibility. Meet them, and show the world you mean it. Customers are demanding that businesses embrace sustainable finance. Employees and investors expect it. And increasingly, regulators mandate it.Planning, budgeting and forecasting is at the heart ofhow organisations manage financial and operationalperformance, and over time we expect sustainability to be fully integrated into planning, budgeting andforecasting processes.Overall, 63% of respondents are aware of sustainablefinance but responses were different across industriesand depending on size of organisation. 34% ofrespondents are aware of sustainable finance andexpect it to impact upon planning, budgeting andforecasting processes, and of those, 64% expect theimpact to occur this year or next year.29% of organisations in the survey are aware ofsustainable finance but do not expect it to have anyeffect on planning, budgeting and forecasting.Sustainable finance34%I am aware of this trend andexpect it to impact upon ourplanning, budgeting andforecasting processes29%I am aware of this trend and dont expect it to impact upon our planning, budgeting andforecasting processes26%I am not aware of this trend and we dont have a specic team to deal with sustainability-related mattersI am not aware of this trend and we do have a specic team to deal with sustainability-related matters11%39%This year36%Beyond the next yearNext year 25%How aware are organisations of sustainable finance and the impact on planning8When are organisations looking to make changes to their planning process based on the impact of sustainable financeUse of tools andtechnology03Foreword02 Sustainable finance01 The impact of COVID-19Local contactsAbout the surveyAwareness of sustainable finance is broadlyconsistent across all industries. We were notsurprised to see that respondents within theEnergy and Resources industry were slightlymore aware of sustainable finance and its impact(81%) than those in other industries.$1bnthan $1bn68% Revenue under83% Revenue greaterAwareness of sustainability by organisations over$1bn / Under $1bn revenuesBased upon discussions with Chief Financial Officers (CFOs) and Financial Planning & Analysis (FP&A) leaders, we are seeing leading organisations: Embed sustainability metrics and measures into the planning, budgeting and forecasting process and review cycles; Look beyond the traditional financial metrics, to also consider social and environmental information as part of their management information; and Adapt their capital investment appraisal processes to integrate social and environmental issues.Life Sciences and Health CareGovernment and Public SectorTelecommunications, Media and TechnologyEnergy and ResourcesConsumer and Industrial ProductsFinancial Services and InsuranceAwareness of sustainable finance across sectorsIndustry81%80%80%72%71%69%9Use of tools andtechnology03Foreword02 Sustainable finance01 The impact of COVID-19Local contactsAbout the surveyUse of tools andtechnology10Foreword01 The impact of COVID-19Use of tools andtechnology0302 Sustainable financeLocal contactsAbout the surveyWith continuous advancements in technology, we are seeing an emergence of new tools and technologywhich organisations can harness, and often harness more easily as a result of cloud-based solutions thatare typically more readily accessible.Spreadsheets still dominate for planning, budgeting and forecasting but their use is decliningThe spreadsheet continues to provide ultimate flexibility to finance professionals but as organisationslook to standardise, collaborate, and connect finance to non-finance functions other tools and technologies are proving more suitable.The increasing use of scenario planning, real-time reporting, and a move to predictive planning are also driving the adoption of more sophisticated tools and technology.The use of tools and technology for planning, budgeting and forecasting30% of organisations are using only spreadsheets to prepare plans, budgets and forecasts this has fallen from 37% in 2014. This indicates that spreadsheets are still the most widely used tool, although there is a downward trend in their usage.We are also seeing an increasing use of Software as a Service (SaaS) tools from vendors such as Anaplan and Oracle. These tools have the added benefit of regular updates to features and functionality without the need to undertake expensive and time consuming upgrades.Our survey indicates that the use of tools and technologies increases with the size of the company. Most organisations with less than $1 billion revenue only use spreadsheets. In contrast, this is only 9% for organisations with revenues over $10 billion. These survey findings are consistent across all industry sectors and geographical regions.As expected, larger organisations may demand more sophisticated tools due to the size and complexity of their businesses and the need to drive collaboration across divisions and geographies.Use of tools andtechnologyTools used in the planning, budgetingand forecasting process73%11Foreword01 The impact of COVID-19Use of tools andtechnology0302 Sustainable financeSpreadsheets (for example, Microsoft Excel or Google Sheets)Oracle Planning and Budgeting Cloud Service (PBCS / EPBCS)AnaplanOthersOracle Hyperion PlanningIBM Planning Analytics (formerly IBM Cognos TM1）Board InternationalWorkday Adaptive InsightsWolters Kluwer (CCH Tagetik)SAP Business Planning and Consolidation (BPC)OneStream25%22%13%8%7%5%4%2%1%1%Local contactsAbout the surveyThe use of tools and technology for management information (MI)Traditionally, developing MI and identifying insights has been a manual, cumbersome, and time-consuming process. With the proliferation of internal and external data,organisations are increasingly seeking to leverage tools to provide self-service capability to enable timely decision making.Tools used for management informationMicrosoft PowerPoint/ Google Slides 59%12Foreword01 The impact of COVID-19Use of tools andtechnology0302 Sustainable financeOracle Smart ViewSAP Analysis for Oce (AFO)Microsoft PowerBITableauSAP Analytics Cloud (SAC)24%18%13%8%10%43%OthersQlikView / Qlik Sense8%Oracle Analytics Cloud (OAC) 2%Local contactsAbout the surveyThe overwhelming majority of respondents produce MI using a mix of automated and manual methods (85%) and have some self-service capability (80%). The Financial Planning & Analysis (FP&A) Team are typically responsible for both the initial production of MI (45%) and adding commentary / insights (39%).Responsibility for initialproduction of MIand addingcommentary/insightsBased upon discussions with Chief Financial Officers (CFOs) and Financial Planning & Analysis (FP&A) leaders, we are seeing leading organisations: Increasingly invest in cloud-based tools to support the transition to more agile and efficient planning processes e.g. scenario planning; Shifting to forecasting processes that involve people working symbiotically with data- fueled, predictive algorithms; and Embracing self-service and adopting smart agents that learn what kinds of business information an individual needs, and deliver that information proactively.Furthermore, non-finance functions such as sales, supply chain, and HR are increasing looking towards finance to connect the organisation and provide meaningful insights.This is leading to CFOs and finance leaders investing in innovative tools and technologies.Shared Services Centre(SSC)Centre of Excellence (CoE)Cost/Prot Centre OwnersBusiness Partner TeamGroup Financial Planning &Analysis (FP&A)TeamFinancial Planning &Analysis (FP&A)TeamAdding Commentary / Insights to MIInitial Production ofMI1311%21%3%10%15%45%39%29%23%1%3%1%Foreword01 The impact of COVID-19Use of tools andtechnology0302 Sustainable financeLocal contactsAbout the survey