Bulls, Bears, and Bases in Financial Modeling

The image shows two small metal replicas of a bear and a bull about to attack one another.

I started financial modeling in the early 1990s, and my guides and mentors used base-case, worst-case, and best-case during the design, rollout, and presentation phases of this work. I copied this behavior, thinking this was the right approach.

Fast forward ten years, and I’m working with small businesses when I see the flaw in this approach. Bulls, bears, and bases are important in financial modeling, but there are also simple street-smart techniques we can apply in small-business applications.

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