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Performance Management meets the basics, but the road ahead is long.
The 2025 Horváth CFO-Study reveals that CFOs are becoming increasingly optimistic despite economic uncertainties, focusing on short-term measures that ensure long-term benefits, particularly by leveraging (Gen)AI opportunities. While the current state of Performance Management meets basic requirements, it shows significant potential for optimization through digitization and automation. These improvements can enhance information quality, boost predictive capabilities, and reduce manual efforts. Although (Gen)AI is recognized for its potential benefits in Performance Management, its implementation remains limited, and CFOs must prioritize the development of new skills and competencies within their organizations to fully realize its advantages.
Over 150 top finance executives from various countries were surveyed about their expectations for 2025, current challenges and trends, as well as short- and long-term measures on their CFO agenda. Below, we highlight a few exciting results from the study.
Economic outlook
Most of the CFO look optimistically into the future
Share of CFOs with rather positive economic expectations
Performance Management Maturity
Stakeholders receive high-quality results with business-relevant insights but generated on barely automated processes
Quality of results
Digitization/Automatization
Top-priorities
Finance organizations are currently focusing on (Gen)AI topics
Implementation still limited
(Gen)AI potentials not leveraged yet
| Not in planning | In planning | Partially applied | Fully applied |
Human-machine interaction
(Gen)AI will not replace the Controller in his role as a Business Partner
Agree on the statement
Your Contact
Kai Grönke
Achim Wenning