If your company sells products or services that are subject to intense market competition, is it necessary or "nice to do if we have time" to look beyond the current period, quarter, and year at market conditions in planning and control? Explain please. Got example? 2. If management is provided rolling forecasts, can it or should it prompt more proactive thinking from managers in planning and control? Yes/No, why so or not? 3. For example, from my experience I would prepare as Controller at one company each Friday a rolling 6 week Friday cash flow forecast where a new week was added and the oldest week was dropped. This kind of forecast would be updated for expected or promised customer cash receipts, expected cash disbursements, available cash on hand, and available line of credit funds. Would this reduce risk in decision making or perhaps be a waste of time because all key customers pay the big money when promised and surprises in cash disbursements typically do not happen?