Liquidity Planning: Building Financial Agility Through Governance and Partnerships

As liquidity management evolves into a strategic capability, finance leaders are increasingly pursuing more holistic strategies that integrate sharper data visibility, diversified funding, stricter governance, and strong partnerships with financial institutions. 

In 2025, APQC recently conducted a global, cross-industry survey of 316 finance professionals to gain insight into how cash flow management practices are changing in light of current economic challenges, ongoing talent shortages, and a broader trend toward more conservative liquidity management. The findings underscore that effective governance and strong, trust-based relationships are as essential to managing cash flow successfully as technology investments.