The annual FP&A Trends benchmarking survey paints a striking picture: while finance leaders are increasingly aware of what best-in-class FP&A looks like, only 2% believe their teams have actually achieved it. The gap between aspiration and reality is wider than ever — but so is the roadmap for closing it.
Rudakova's benchmarking analysis is particularly valuable because it contextualises the technology investment surge in FP&A against actual performance improvement. The finding that only 2% of teams consider themselves fully optimised despite heavy technology investment suggests that the bottleneck is not tools — it's the process maturity and skills required to use those tools at their full potential.
The Uncomfortable Data Reality
Only 59% of organisations report that their business decisions are primarily data-driven. The remaining 41% still rely heavily on intuition, historical precedent, or political consensus — even when data is available. This is particularly striking given the volume of data most organisations now collect.
- 59% of organisations say decisions are primarily data-driven
- 41% still rely on intuition or consensus over data
- Just 2% consider their FP&A function fully optimised
- Only 18% have fully automated their data collection processes
Five Areas Where Leaders Pull Ahead
The survey identified five practices that consistently distinguish top-quartile FP&A teams from the rest. These aren't technology choices — they're process and mindset differences that technology then amplifies.
- Driver-based modelling: linking financial outputs to operational KPIs, not just historical trends
- Rolling forecasts: updating predictions continuously rather than once a year
- Integrated planning: connecting financial plans with workforce, sales, and supply chain models
- Scenario fluency: running multiple weighted scenarios as standard practice, not exception
- Business partnering: embedding finance professionals in business unit decisions, not just reporting on them
The Technology Maturity Mismatch
One of the most striking findings is the gap between technology investment and process maturity. Many teams have purchased sophisticated FP&A platforms but continue using them primarily as better spreadsheets. The software is capable of real-time rolling forecasts; the team is still doing annual budgets in it.
What 'Optimised' Actually Looks Like
The 2% of teams who consider themselves fully optimised share several characteristics: they spend less than 20% of finance time on data gathering, they update forecasts at least monthly with minimal manual effort, their financial plans are directly connected to operational drivers, and their CFO is seen as a strategic advisor rather than a reporter of historical results.
Most FP&A teams have the technology to be excellent. The gap isn't the tools — it's the process maturity and cultural change required to use those tools at their full potential.— Olga Rudakova, FP&A Trends (2025 FP&A Benchmarks Report)
Practical Implementation Checklist
- Audit your finance team's time allocation for one month: track how many hours go to data gathering vs. analysis vs. business partnering — this baseline is essential before any improvement program
- Implement driver-based modelling for your top 3 revenue streams first — don't attempt a full finance transformation before proving the approach in a contained area
- Adopt a rolling forecast for at least one planning domain this year, even if it's just one cost centre — the practice of thinking in rolling rather than static terms is a muscle that needs building
- Run a joint scenario planning workshop with at least one non-finance leader per quarter — scenario fluency requires cross-functional participation to be genuinely useful
- Measure your 'data-driven decision rate': for the last 10 major business decisions, how many were primarily supported by financial data analysis vs. intuition or consensus? Set a target to improve this ratio
- Identify one regular report your team produces that no one reads — eliminate it and measure whether anyone notices. Top FP&A teams have removed 40% of reporting output with no business impact
The 2025 FP&A benchmarks confirm that the gap between aspiration and reality in FP&A is wider than ever — but the five practices that close it are well-understood. Teams that systematically build driver-based models, rolling forecasts, integrated planning, scenario fluency, and genuine business partnering will move from the 41% of non-data-driven organisations to the 2% of fully optimised ones.
Key Takeaways
Only 2% of FP&A teams consider themselves fully optimised — the opportunity is massive
Data-driven decision making is still not the norm in 41% of organisations
The top 5 practices: driver-based models, rolling forecasts, integrated planning, scenario fluency, business partnering
Technology investment without process change produces marginal results
The goal is spending less than 20% of finance time on data gathering
Audit your time allocation before any improvement program — baseline data is essential for measuring progress
Eliminating reports no one reads is a fast-ROI improvement: top teams remove 40% of output with no business impact
