The financial year had started, but the budgets hadn't. Targets are still being debated, assumptions are still being challenged and approvals are still working their way through governance processes. All while the teams navigate much of Quarter 1 with little idea how they are performing against the plan.

Organisations repeatedly lose valuable financial traction waiting for numbers that should have been agreed months earlier. More frustrating still, is that this is often an annual event. The same delays emerge year after year. The same discussions happen. Last year’s commitment to improve fails to materialise, leading to the same bottlenecks to appear and the same consequences and frustrations follow.

Delivery starts whilst planning continues.