As leadership teams dive into 2026 planning, many are still clinging to planning models built for a slower, more predictable world. But the companies that win the next decade will not be the ones with the best plans; they will be the ones with the best reflexes. Drew Barbour, our Managing Director, explains why it’s time to stop planning for predictability and start designing organizations that thrive in constant change.
Every fall, leadership teams gather to do something that feels essential: they build next year’s plan. Revenue forecasts are debated, budgets are allocated, and targets are locked into place. It is a ritual that gives the illusion of control and the comfort of certainty. But here is the problem: the world those plans are built for no longer exists.
The pace of change has outgrown the tools we use to manage it. Artificial intelligence is rewriting business models in real time. Interest rates and economic conditions shift faster than planning cycles. Customer expectations evolve overnight, and geopolitical events can reshape industries in weeks. Yet many organizations still rely on static, annual plans designed for a slower, more predictable era.
It is like bringing a map to a boxing match. You do not need directions; you need reflexes.
The purpose of strategy is changing. For decades, we treated planning as an exercise in control: predict the future, allocate resources against that prediction, and then manage performance against the plan. That mindset is still deeply ingrained in how most organizations operate.
But in today’s environment, relying solely on prediction is no longer enough. The future is too volatile, too complex, and too fast-moving for even the best forecasts to remain accurate for long. The companies that succeed in the decade ahead will not be those that best predict the future. They will be those that are best prepared to adapt to it.
This requires a fundamental shift in how we think about strategy. The goal is no longer to create a perfect plan; it is to build an organization with the capacity for adaptation. That means designing systems, structures, and leadership capabilities that can respond quickly and intelligently to change.
One of the biggest culprits holding companies back is the annual budget cycle. These documents are often obsolete within weeks of being approved. Yet, they continue to drive decision-making for the next 12 months, creating rigidity at a time when flexibility is a competitive advantage.
If your 2026 budget is already set in stone by December 2025, you are effectively betting that nothing material will change, and we all know that is not how the world works anymore. Instead of one fixed plan, leading organizations are adopting rolling forecasts, updating their assumptions quarterly or even monthly. They are shifting from static resource allocation to dynamic investment models that follow opportunity, not tradition.
Another uncomfortable truth: most budgets are not strategic documents at all. They are spreadsheets of incrementalism, small percentage increases here, minor cost adjustments there. They reinforce the status quo rather than challenge it.
Real strategy is about choice. It is about deciding where you will win —and, just as importantly, where you will not —and allocating your money accordingly. It is about saying no to good ideas so you can focus on the ones that will truly move the needle. That level of discipline is hard, but it is also what separates companies that drift from those that lead.
If every line in your plan is a continuation of last year with a three percent increase, you are not planning. You are preserving.
The best organizations are embracing new planning disciplines that reflect this era of flux. They are building scenario thinking into their process, exploring multiple versions of the future rather than betting on a single forecast. They are creating optionality, such as investments, partnerships, and talent strategies that give them more than one way to win.
Most importantly, they are measuring themselves not on how closely they stick to the plan, but on how quickly and effectively they respond when the plan no longer makes sense. They are shifting their focus from control to reflex, from prediction to readiness.
All of this requires a different kind of leadership. The leaders who still treat planning as prediction will increasingly find themselves irrelevant. The leaders who embrace uncertainty as the normal state of business and see adaptability as a core strategic capability will be the ones who build organizations that last.
This does not mean abandoning discipline, rigour, or accountability. It means applying those things in a new way: continuously, iteratively, and dynamically. It means treating planning not as an annual event but as an ongoing capability. And it means being as intentional about your organization’s reflexes as you are about its roadmaps.
As you build your 2026 plan, ask yourself some hard questions. Are you designing for predictability or for adaptability? Are you trying to control the future, or preparing to meet it head-on? Are you spreading your bets across too many priorities, or focusing deeply on the few that matter most?
Because the companies that win the next decade will not be the ones with the prettiest plans. They will be the ones that move fastest when the ground shifts, that learn faster than their competitors, and that treat change not as a disruption but as their natural environment. In a world defined by constant movement, the winners will not be the planners. They will be the adapters, the organizations that make agility their operating system and reflex their greatest strength.
I would love to hear how your team is approaching planning this year. Are you still building traditional annual budgets, or are you exploring more adaptive ways of setting direction? What is working, and what needs to change?
Drew Barbour is the Managing Director of MC Advisory. A business transformation strategist with deep global experience, he’s thrilled to have returned home to New Brunswick to help Atlantic Canadian companies thrive, raise his kids, and get out his guitar every Thursday night for open mic.