In trend No. 3, I described the shift from the annual
budget to rolling financial forecasts using driver-based
resources expense modeling methods that calculate a
single-point profit forecast. In some cases, three scenarios
may be projected using best-case, baseline, and worst-case
assumptions for a few variables, such as sales volume. But
why stop with three and just a few variables? Why not
estimate on a range of seven estimates for a dozen variables
assumptions (such as material prices or labor
wages)? With 7