Your budget was out of date by April. Plan 2027 differently

Many 2026 budgets were out of date by April. Petrol rose from R20.75 a litre in January to R30.25 in October, interest rates went up and customers took longer to pay. This article shows South African accountants how to use scenario planning for their 2027 budgets: separate risk from uncertainty, build base, worst and best cases, run each through to a monthly cash flow forecast and agree triggers in advance. It includes a worked case study and an implementation checklist.