The Beyond Budgeting Round Table (BBRT) is a network of member organizations with a common interest in improving planning, forecasting and control, thereby improving overall performance. The BBRT helps organizations learn from world-wide best practice studies and encourages them to share information, past successes and implementation experiences to develop dramatically improved solutions to traditional budgeting constraints.

The purpose of the BBRT is to help organizations improve bottom-line performance by introducing simple adaptive control principles and continuous planning techniques. By using rolling forecasts and relative targets, organizations are able to focus on strategy and value drivers and even decentralize performance, rather than debating annual, fixed budget targets.

The BBRT promotes a set of performance management principles that lead to more dynamic processes and front-line accountability. Organizations following this approach rely on six key principles outlined in the book Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap, published by Harvard Business School Press.