An unpredictable environment requires a Dynamic management strategy

Beyond Budgeting and Dynamic Management Models

Beyond Budgeting is a collective term for ideas and principles that aim to look beyond traditional governance according to command-and-control. In this case the shortcomings of the traditional way of thinking is symbolized by the traditional budget. What is sought for instead are relevant management tools that continuously support the strategic direction of the business, and an organization with the capacity to continuously act in accordance with the strategy. The fundamental thoughts behind this are:

  • Our business environment is changing unpredictably
  • A business needs to be agile in relation to it's environment
  • Today's businesses are too complex to be controlled remotely, and in advance

At Ekan Management we tend to use the term dynamic control models, rather than Beyond Budgeting since the latter risks focusing too one-sidedly on the budget itself. Dynamic control models reflects the full scope of what the area is really about. Our view is that Dynamic management can be described through 6 perspectives:



Our mission to help our clients to shape their own dynamic control models is based on these perspectives - from the current situation to the implementation of a desired situation, which is defined in close collaboration with the customer. Our own experiences as advisors and the member companies in the BBRT network, tells us that the businesses that succeed best have:

  • A well founded knowledge of their own business
  • Understood the principles of dynamic management
  • Realized how to apply the principles to best support their unique business prerequisites and demands

Join our 2021 webinar series on dynamic management

The series of webinars that Ekan Management is conducting together with BBI and 1Company in 2021 aims to strengthen knowledge of the principles of Beyond budgeting and dynamic management. Furthermore, they aim to start a thought process in participant's minds, start thinking about how their own business function and what the alternative would look like. When you are ready to get started, we at Ekan Management are here to support that work. Once we have started, the BBRT network and it's many member companies around the world is also there to inspire and listen to your successes, and occasional bumps along the way.


Webinar 1: 11 February at 12-13. The theme is how ideas and methods within Beyond Budgeting can make financial management and thus entire companies more agile. Moderators are Knut Fahlén (Ekan Management) and Rikard Olsson (Beyond Budgeting Institute / Ekan Management).

See Webinar 1

Webinar 2: March 11 at 12-13 p.m. The theme is order and finding out information in order to be able to obtain quality-assured and appropriate decision-making material, which is a prerequisite for being able to let go of the edge and steer more agile. The title is "BI as it should be - and the way there". Moderators are Helena Blomberg and Malin Wennebro (Ekan Management).

Sign up for Webinar 2

Webinar 3: March 24 at 12-13 p.m. The theme is "Future Finance" - Requirements and conditions for future support functions. Agile businesses need proactively focused support functions where time and resources can be focused on value creation, and not on the time that has already passed. Moderators are Rikard Olsson (Beyond Budgeting Institute / Ekan Management) and Annica Delin (Ekan Management).

Sign up for Webinar 3

More webinars are planned and will be updated here in due course.

For in-depth knowledge of Dynamic management strategy

Along with our webinars, we also offer excerpts from Knut Fahlén's book Dynamic Management Strategy: A guide to management innovation and competitive advantage (2019). The excerpts presents the overall state of knowledge in dynamic management at a deeper level, based on the six perspectives described above. The entire book is available for purchase from us at Ekan Management, or anywhere where books are sold. Knut Fahlén is a senior consultant at Ekan Management, a key figure in BBRT for the past 10 years and PhD in Business Administration from the Gothenburg School of Economics. In 2019, he was elected as an ICMCI Academic Fellow to contribute to the development of the management consulting profession.