Rolling Review and Moving Annual Total are not the same. In fact they are two different concept altogether.
The term “Rolling Review” is not typically used to describe the Moving Annual Total (MAT) calculation in finance or business contexts. Instead, “Rolling Review” usually refers to a different concept.
Rolling Review often relates to project management, regulatory processes, or continuous improvement methodologies. In these contexts, it means that assessments, evaluations, or reviews are conducted on an ongoing basis, with no fixed endpoint, and new data or information is incorporated as it becomes available. It’s a way to ensure that processes or projects are continually updated and improved.
On the other hand, the Moving Annual Total (MAT) is used to analyze historical data, such as sales or financial metrics, over a fixed and rolling 12-month period. It doesn’t involve ongoing assessments or reviews; instead, it’s a way to look at trends and performance over a consistent time frame.
So, in summary, “Rolling Review” and “Moving Annual Total” refer to different concepts and are not typically used interchangeably in financial or business discussions.