A common theme from the articles produced around the covid era is that there is more focus on IT solutions and more need for quick planning.

This article mirrors both of these points and goes as far to say that they have stopped annual budgets and instead have quarterly budgets.

I think a quarterly budget would work great in a company with  big enough finance deaprtment that they could allocate the time for this. in a small company I feel that thsi could almost fall into a free wheeling budget which wouldnt be ideal.