A rolling budget adds a future accounting period’s budget to replace a budget for an accounting period that has past. For example, a company’s 2025 annual budget will become a rolling budget if in February 2025 it adds the budget for January 2026 to replace the January 2025 budget. At that point the rolling budget will cover February 1, 2025 through January 31, 2026. After February 2025 occurs, the rolling budget will consist of the 12 monthly budgets of March 2025 through February 2026.
The rolling budget is also referred to as a rolling horizon budget, a continuous budget, or a perpetual budget.
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For the past 52 years, Harold Averkamp (CPA, MBA) has
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