FP&A
FP&A baseline forecasting: 2027 has no clean base year
AI, cloud consumption and growth-function headcount are the fastest-moving lines in the plan, and none of them have a representative prior-year actual to grow off.
FP&A
2027 FP&A budget planning: one plan, growth and cuts
CFOs are asking planning teams to fund expansion and hit savings targets inside the same 2027 budget, and after two years of tooling purchases the FP&A stack is now a line item too.
FP&A
2027 planning assumptions need two tariff cases, not one
The CFO Survey shows tariff-exposed firms internally modeling growth close to 1.6% while the broad sample edges toward 2.1%, which makes a single house macro assumption a planning defect.
FP&A
Why agentic AI stalls at the forecast
Automation has moved quickly through the close and reporting, but planning teams are holding the line - because a forecast carries judgment and accountability that a reconciliation does not.
FP&A
CFOs are absorbing the energy shock into margins - and the fuse is lit
The Q2 2026 Duke-Fed CFO Survey shows two-thirds of firms facing higher unit costs from the oil spike, but only one-third have raised prices, leaving gross margin as the shock absorber.
