Why can't we predict what will actually become revenue?

The forecast is built from customer history, pipeline activity, committed orders, sales judgment, and everything the business knows about current demand. Yet recognized revenue continues to diverge from what the organization expected.

The problem is not a lack of data. It is that the relationships determining what actually becomes revenue are still not understood.

Individual indicators may look predictive on their own while customer behavior, product mix, timing, capacity, cancellations, and other operating conditions interact in ways the forecast does not capture.