As FP&A leaders head into 2026, Gartner’s latest survey of over 200 CFOs reveals a landscape defined by strategic tension. Cost optimization remains a dominant priority, but more CFOs are shifting toward growth investments. At the same time, confidence in technology and talent-driven initiatives is waning, and resource constraints are intensifying.
Use these findings to pressure-test your agenda, prepare your executive team and deliver on your CFO’s priorities in 2026.
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PRIORITY 1
Improve enterprise cost discipline while accelerating growth investment
FP&A leaders are at the center of the cost-growth tension. CFOs rank enterprisewide cost optimization as a top priority, yet capital allocation for growth also sits high on the agenda. This creates a challenging mandate: FP&A must help the organization hold the line on cost and cash while enabling investments that drive top-line outcomes. In an environment of economic uncertainty, this balancing act is critical to sustaining competitive advantage.
FP&A leaders should elevate the organizational cost dialogue beyond budget enforcement. Gartner recommends adopting strategic cost imbalance — overspending on differentiators while aggressively cutting commoditized activities. Aligning costs with intrinsic business differentiators — rather than market trends — drives 42% higher long-term value realization. FP&A can embed cost acumen and ownership across decision makers through multimodel budgeting, cost-aligned incentives, on-demand cost analytics and teaching-focused business partnering. These actions create a cost-conscious culture that sustains margin discipline while freeing resources for growth.
