IAFEI Quarterly - Special Issue

37 Materials contained in this publication may be freely quoted or reprinted, provided credit is given to the source : International Observatory of Management Control - DFCG – Decision Performance Conseil www.conseil-dpc.com The evolution of the methodologies: the rolling forecast does not replace the budget Logically, given the anticipation of a higher demand for predictions, Big Data methods such as statistical simulation and predictive methods are planned to be implemented by respectively 32% and 45% of the respondents, becoming more popular than Zero-Based Budgeting ("ZBB"). The implementation of predictive methods is not more advanced in public than in private com- panies. In fact, according to the respondents, 61% of the private companies have already im- plemented or plan to implement these methods vs. 53% of the public companies. However, it is in large organizations that these methods are most often already in place: 71% of the companies with more than 25000 employees vs. 49% of those with less than 100 employees. Concerning more traditional methods such as Zero-Based Budgeting or Rolling Forecasting, only the latter one is already in place (42%) or planned (39%). However, 93% of the respondents do