As 2025 draws to a close, I’m reflecting on a remarkable second half of the year—one shaped by rapid transformation across finance and the continued demand for trustworthy, actionable insights. Throughout these past six months, APQC delivered research, benchmarks, and data-driven resources that helped finance teams embrace new technologies, strengthen their workforce strategies, and refine their approaches to liquidity, risk, and performance.
Cash Flow Management: Strategies, Technologies, and Talent for the Future
Economic uncertainty and rising interest rates kept liquidity management front and center.
Top-performing finance teams are redefining liquidity management, leveraging automation, AI, and workforce development to boost forecasting accuracy and resilience. In today’s volatile economy, cash flow isn’t just a metric, it’s a strategic imperative. This report reveals how leading organizations are modernizing their approach to cash flow with data-driven tools and smarter talent strategies. The findings within are drawn from APQC's original research into cashflow management practices and trends.
For a summary of the data of APQC's cash flow survey research:
Go here for the liquidity management report.
Go here for the cash flow talent and workforce trends.
Go here for the cash flow technology & automation report.
The widely read “Liquidity Under Pressure: How Organizations Are Responding to Economic Uncertainty” article for CFO Magazine provided actionable guidance for organizations navigating turbulent waters. We emphasized real-time forecasting, scenario planning, and the adoption of hedging strategies, tools that proved essential for resilience and agility.
Assessing Automation in the Finance Function
Automation isn’t a silver bullet, it’s most effective when paired with process improvement and workforce development. Our research underscored the need for a balanced approach: consolidating duplicative work, investing in process inventories, and evaluating both technology and talent as drivers of productivity. We cautioned against cost-cutting that undermines long-term performance, advocating instead for thoughtful, sustainable transformation.
Assessing Automation Maturity in the Finance Function: Cross Industry
Finance Automation in Action: Metrics, Momentum, and What Comes Next
Enterprise Risk Management: Maturity, Technology, and Readiness
ERM remained a strategic priority, with ongoing analysis of current maturity, technology adoption, and readiness for emerging risks. Integrating ERM with liquidity planning and financial agility, we provided finance leaders with the frameworks and tools to anticipate and respond to an evolving risk landscape.
Enterprise Risk Management: Preparedness and Readiness Cross-Industry Practices Report
Enterprise Risk Management: Current Maturity and Landscape Cross-Industry Practices Report
Enterprise Risk Management: Technology and Automation Cross-Industry Practices Report
FP&A Activity: Driving Value Through Metrics and Insight
As finance leaders, we know that the journey toward data-driven planning is as much about culture and process as it is about technology. APQC’s latest cross-industry research on Financial Planning & Analysis (FP&A) transformation offers a timely snapshot of where organizations stand, and where the next wave of progress is likely to come.
Data-Driven Transformation in FP&A: Where Are We Now?
FP&A Data-Driven Transformation: Cross-Industry Practices Report
FP&A People, Process, and Technology: Cross-Industry Practices Report
Looking Ahead
The second half of 2025 underscored the power of innovation, collaboration, and adaptability in shaping the future of finance. As organizations continue to embrace technology, invest in talent, and strengthen liquidity and risk practices, APQC remains committed to providing the research, benchmarks, and insights that help leaders make confident, data-driven decisions in the year ahead.
Thank you to everyone who contributed ideas, energy, and expertise. Here’s to building on this momentum in 2026!