This IDC Perspective explores the evolving role of finance leaders in today's dynamic business environment, highlighting the shift from traditional enterprise performance management (EPM) to the more integrated plan-to-perform (PL2P) approach. PL2P connects financial planning with operational execution, enabling agility and real-time decision-making. It is crucial for industries requiring adaptability, while EPM remains essential for those prioritizing control and compliance. The future of finance lies in combining both frameworks to drive growth and strategic impact."Transform finance from a retrospective function to a strategic partner with plan to perform, driving growth and adaptability in an unpredictable business landscape." — Heather Herbst, research director, CFO Tech Agenda, IDC
Executive Snapshot
Situation Overview
EPM Versus PL2P: Defining the Approaches
EPM
PL2P
Why PL2P Is Crucial for Modern Finance
Industry Fit: When to Use EPM Versus PL2P
Industries That Benefit Most from EPM
Industries Where PL2P Provides Greater Value
Industries That Require Both
Advice for the Technology Buyer
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Related Research
Synopsis
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