In 2025, the pace of disruption has made one thing clear: finance leaders must become architects of adaptability. From persistent inflation and the continued reshaping of global supply chains, to the rise of AI in decision making and the economic ripple effects of recent tech layoffs and geopolitical tensions, today's external environment demands more than traditional budget cycles and fixed plans. 

 

Layer in the return of protectionist trade policies and new tariffs, such as those recently imposed by the US and it’s easy to see why long term planning based on historical norms is no longer enough. Conflicts in Ukraine and the Middle East continue to send shockwaves through energy markets, while the rise in state-sponsored cyber threats introduces systemic risks that can’t be forecasted with yesterday’s models. For finance teams, these geopolitical headwinds require faster recalibration, greater scenario agility, and real time responsiveness to shifts that no single spreadsheet can predict. 

 

Yet, many finance organisations remain anchored to static planning processes that were designed for stability, not volatility. Annual budgets, prepared months in advance, often expire in relevance before the ink dries. In this environment, the cost of rigidity is no longer just inefficiency; it’s strategic misalignment. 

 

 

Agile planning is not just about moving faster. It’s about aligning finance to the rhythm of the business and the realities of the market. It represents a departure from traditional finance model that prioritised predictability over preparedness. Today, long-range certainty is less valuable than short-term adaptability. 

Being agile means embracing a mindset of iteration. It means building flexibility into how we plan, how we allocate capital, and how we make decisions across the enterprise. Agility empowers finance teams to sense change early and respond deliberately rather than defensively. 

This growing evidence points to one conclusion: agility is not a tool or tactic. It is a strategic capability that differentiates leading finance functions. 

 

 

To operationalise agility, finance leaders must rethink the traditional operating model. This requires a shift across three dimensions 

This begins with transforming the planning cadence. Rather than building annual budgets that become obsolete within months, finance teams need to adopt rolling forecasts, living models that are updated frequently based on real-time data, market dynamics, and internal performance signals. This will not only improve accuracy but also enhance the relevance of financial insights throughout the year. 

 

Next, the decision-making structure must evolve. Agile finance functions decentralise authority, enabling data-informed decisions to happen closer to where business activity occurs. This distributed model increases speed and responsiveness while empowering frontline teams with the insights and tools they need to act decisively. 

 

Lastly, the cultural foundation of the finance organisation must shift. Agility thrives in a culture that values iteration over perfection and responsiveness over rigidity. Planning must be seen as an ongoing conversation rather than a once a year deliverable. This cultural shift requires leadership that encourages experimentation, embraces uncertainty, and builds resilience into how teams operate. 

 

 

To successfully embed agility into the culture of the finance function, there are 5 key enablers that organisations must invest in. It is crucial that organisations have a strategy and roadmap in place for each of these enablers to ensure success. 

 

If not already in place, organisations should look to implement a cloud based EPM solution that supports real time integration, driver based modelling and connected planning across the organisation. Organisations that have such tools in place should review the current processes and look to how best to leverage technology to shift toward a more agile planning approach 

 

 

Organisations should look to adopt not only rolling forecasts but rolling forecasts that are continuous and adaptive to current market trends and organisational changes. Organisations should move beyond the connect of fixed assumptions and incorporate leading indicators, external data and up to data inputs from the business 

 

 

Organisations should look to a adopt a more robust approach to scenario modelling. Standard practice should be build out best-case, worst-case, and base-case scenarios to guide more resilient decision making. This helps organisations understand trade-offs and prepare for multiple futures. 

 

 

Organisations should have a robust data governance framework in place to manage the data and ensure that decision makers across the organisation have access to trusted and timely data. It is important to manage this and ensure that data is widely available to allow for analysis and insights without compromising control and quality of the data 

 

 

As the finance function evolves so do the roles and skills required. In a modern finance function it is imperative to equip finance teams with the analytical capabilities, business acumen, and change leadership skills required to thrive in a data driven environment. 

 

 

Agile planning is a game changer for organisations. Organisations who adopt and agile planning approach gain a competitive advantage and are more resilient to change and volatility as they are prepared for it. For example these organisations are in a better position to 

 

However this is does not happen overnight and as mentioned, shift in how the finance function operates today is essential. Making agile planning actionable requires a structured approach that aligns a high level strategy with day to day decision making. To summarise organisations should have a high level roadmap similar to the below to enable them on their journey. 

 

Organisations should start by clearly articulating strategic goals and aligning their financial KPIs to these outcomes. Without a sharp strategic lens, agility can lead to scattered efforts. 

 

 

Implement rolling forecasts and scenario planning routines that connect strategic goals to real-time performance indicators. This provides a mechanism for adjustment without losing sight of the overall strategic direction. 

 

 

Bring together finance, operations, commercial, and technology leaders on a regular basis to review performance, stress-test assumptions, and update forward-looking views. 

 

 

Enable dynamic budget reallocation based on trigger points, market changes, customer insights, or internal performance thresholds. 

Embed Accountability and Feedback Loops 

 

Track forecast accuracy, capture learnings, and ensure feedback cycles inform both short-term decisions and long-term strategy refinement. 

 

 

If you paused and reimagined how your planning process works today, what would you change first? 

 

Adopting agile planning isn’t about flipping a switch, it’s about shifting perspective, how you operate, how you lead. In your next leadership meeting, imagine replacing questions like, “How did we perform against last quarter’s budget?” with “What assumptions have changed, and how should we respond?” Or moving from “Are we on plan?” to “Are we positioned to pivot if the market moves tomorrow?” 

 

Organisation that do this prioritise adaptability over precision. They encourage scenario based discussions, challenge fixed assumptions, and push for dynamic resource allocation based on real time signals. 

They ask better questions, ones that focus on the future, not just the past. 

 

If you're exploring how to bring agile planning into your organisation,or want to benchmark where you are today, we would welcome the opportunity to share further insights with you. You can contact us through our website www.intelligent-enterprises.com or email michelle@intelligent-enterprises.com