Somewhere right now, a finance partner is sending a calendar invite titled “FY27 Planning: Quick Sync.” It will not be quick; it won’t result in synchronicity. By the end of that meeting, most leaders will have picked a side in the oldest argument in budgeting: add the headcount or hold the line. Both sides tend to skip the line item that lets a plan survive contact with March. It’s the center of flexible workforce planning, and it’s refreshingly simple. Set aside money for capacity you can’t name yet, and decide in advance what releases it.
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