Beyond EPM: The Rise of Plan to Perform in Corporate Finance

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