2024年首席財務官的前五大戰(zhàn)略優(yōu)先事項+Top+5+Strategic+Priorities+for+Chief+Finance+Officers

Leadership

Visionfor2024

Top5StrategicPrioritiesforChiefFinanceOfficers

?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.Thispresentation,includingallsupportingmaterials,isproprietarytoGartner,Inc.and/oritsaffiliatesandisforthesole

internaluseoftheintendedrecipients.Becausethispresentationmaycontaininformationthatisconfidential,proprietaryorotherwiselegallyprotected,itmaynotbefurthercopied,

distributedorpubliclydisplayedwithouttheexpresswrittenpermissionofGartner,Inc.oritsaffiliates.

LeadershipVisionforChiefFinancialOfficersin2024

Keyquestionsaddressed:

②Whatarethetopcorporaterisksandseniorleadershippriorities?

Whatisthepathforwardforautonomousfinancetransformation?

WhatarerecommendedCFOactionstotacklethetopchallengesof2024?

CFOsareunderpressuretodriveproductivityand

acceleratetransformationandtheyfacemanychallenges

—geopolitical,environmentalandeconomicdisruptions,

workforce,emergingtechnology,cloudandgenerativeAI

(GenAI)challengesandrisks.Theseissuesandmoreare

shapinghowthebestCFOswillreimaginetheirfunctionto

supportneworganizationalprioritiesandtheautonomous

futureoffinance.

Inthiscontext,CFOs’toprecommendedactionsfor2024

shouldbe:

?Gettingfinancetransformationbackontrack

?Rethinkingfinancestrategy,capabilitiesandroles

?Step-changingfinanceinsightsandstorytelling

?Drivingproductivityandunlockingprofitablegrowth

?Puttingfinancein“AImode”

CFOscanusethisresearchtostayahead,seize

opportunitiesandleadtheirteamstowardasuccessful

future.

RESTRICTEDDISTRIBUTION

2?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

1

GetYourFinance

TransformationBack

onTrack

2

RethinkFinance

Strategy,Capabilities

andRoles

3

Step-ChangeFinanceInsightsand

Storytelling

5

PutFinancein

“AIMode”

2024CFOPrioritiesforAutonomousFinance

AutonomousFinance

20232024202520262027

4

DriveProductivityand

UnlockProfitable

Growth

Source:Gartner

RESTRICTEDDISTRIBUTION

3?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Whatarethetopcorporate

risksandseniorleadership

priorities?

4

RESTRICTEDDISTRIBUTION

?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Within1Year

1-2Years2+Years

EscalationofRussian-

UkraineConflict

Bank-Crisis-

AssessmentFactors

TimeFrame

1-2YearsWithin1year

Impact

○

Low

HowtoReadtheBullseye

?Thedotisinthesectionstoshowthetimeframe.

?Thedotislargetoshowahighimpact.

○

Medium

○

High

2+Years

DrivenInflation

CloudConcentrationRisk

MassGenerativeAIAvailability

MarketEffectsFromHigherBorrowingCosts

OverzealousCostCutting

CreditCrunchWidens

RisingInsurance

Premiums

Stagnant

Chinese

Growth

Wage-Price

Spiral

Evolving

SociopoliticalExpectations

DeclineinEmployee

Productivity

WorkforcePlanningUncertainty

ExtremeHeatConsequences

Third-PartyViability

PersonalDataRegulatoryFragmentation

StagflationExpectations

ChinaTradeTensions

ClimateActivism

2024EmergingRiskUniverseMap

HeightenedOrganized

LaborActivity

Talent

n=294

Gartner

RisksSurvey

Emerging

Source:3Q23

RESTRICTEDDISTRIBUTION

5?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

WhatBoardsArePrioritizingin2024

Top10StrategicBusinessPrioritiesfor2024-2025—YoYPercentageChange

SumofTop5,CodedMultipleResponses

100%

50%

0%

58%58%

IncreaseDecrease

22%22%

42%

32%

24%

24%

23%

22%

-3%

DigitalTech

Initiatives

(including

technologies/

IT)

18%

Business

4%

Workforce

85%

Risk

Management

-3%32%

28%

Profit

Improvement

19%

CostEfficiency

-1%

ESG,Health

and

Sustainability

5%

Customer

(retention,

engagement,

acquisition,

etc.)

Financial(other

thanrevenue

orprofit)

Mergers&Acquisitions

(e.g.,retention,Expansion/

training,hiring,Diversificationetc.)

n=285nonexecutiveboardofdirectors

Q06.Pleasetellusaboutyourorganization’sTop5strategicbusinessprioritiesforthenexttwoyears(2024-2025).

Source:2024GartnerBoardofDirectorsSurveyonDrivingBusinessSuccessinanUncertainWorld

Note:ShowingTop10only.

RESTRICTEDDISTRIBUTION

6?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

49%

WhatAreCEOsPrioritizingfor2024?

CEOStrategicBusinessPrioritiesfor2023and2024—Top10

SummaryofTop3Mentions,CodedResponses

GrowthTechnologyRelated

Workforce

CorporateAction

Financial

CostManagement ProductsandServicesEnvironmentalSustainability

Customer

EfficiencyandProductivity

34%

32%

31%

19%

14%

13%

12%

8%

7%

0%

50%

25%

n=422,allrespondents

Q.Tostart,pleasetellusaboutyourorganization’stop5strategicbusinessprioritiesforthenexttwoyears(2023and2024).

Source:2023GartnerCEOandSeniorBusinessExecutiveSurvey

RESTRICTEDDISTRIBUTION

7?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Whatisthepathforwardfor

autonomousfinance

transformation?

8

RESTRICTEDDISTRIBUTION

?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

CurrentGenAIEnterpriseInvestments

GenAIInvestmentsScalingAcrossMultiple

BusinessFunctions

40%

20%

0%

45%multiple

businessfunctions

28%

27%

22%

18%

5%

1

BusinessFunction

3

BusinessFunctions

2

BusinessFunctions

Zero

MoreThan3Business

Functions

n=1,419

Source:

GenerativeAIRealities:ProactiveApproachesforQuantifiableBusinessResults

WebinarPoll(September2023)

RESTRICTEDDISTRIBUTION

9?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

EnterpriseInvestmentsforGenAIInitiatives

80%

40%

0%

?55%pilotingorinproduction

?+36%points(sinceMarch/April2023)

September2023

March/April2023

70%

42%

45%

15%

10%4%

10%3%

Investigation

(Exploration)

Mode

Piloting/

Experimenting

Mode

ProductionMode(GoneLiveWithGenAISolutions)

Noneofthe

AboveorNot

Applicable

n=1,419(September);2,544(MarchandApril)

Source:

GenerativeAIRealities:ProactiveApproachesforQuantifiableBusiness

Results

WebinarPoll(September2023);

BeyondtheHype:EnterpriseImpactof

ChatGPTandGenerativeAI

Poll(MarchandApril2023)

ThePathForward:AutonomousFinance

AutonomousFinance

Anautonomousfinancefunctionisn’tjustautomated,it’scapableofdeliveringaugmentedreal-timeandpredictiveinsights,effortlesscomplianceandgreaterflexibilityinfinancialstrategy.However,itreliesonself-learningsoftwareagents,andCFOsneedarobust

technologyroadmapandanewmindsettoeffectthistransformation.

Back-OfficeUseCase

?AI-enabledprocessminingalgorithmscapturingallvariationsandexceptionsinP2PandO2C

?Virtualassistantsprocessingtransactionswithmachinecustomersandvendors

Front-OfficeUseCase

?Machinelearning(ML)identifiesnewvariablestoimprovecashandinvestmentforecasts

?Decisionintelligencepoweringfinanciallysavvytacticalandoperationaldecisions

Middle-OfficeUseCase

?Blockchainenablesanaudit-readycontinuousclose

?Smartcontractsenforceaccountingcontrolsandintercompanyadjustments

OfficeoftheCFOUseCase

?DeFienablesinnovativeoptionsforraisingcapitalandinsuringagainstfinancialrisk

?Naturallanguageprocessing(NLP)enablesbetterunderstandingofretailinvestorsentiment

Source:Gartner

RESTRICTEDDISTRIBUTION

10?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

50%oforganizationswillhavereplacedtime-

consuming,bottom-up

forecastingapproacheswithAI,resultinginautonomousoperational,demandand

othertypesofplanning.

?40%oforganizationswilluseGenAIto

supportand/orsupplementmanagementreporting.

?90%ofdescriptiveanddiagnosticanalyticsinfinancewillbefullyautomated.

AutonomousFinancePredictions

StrategicPlanningAssumptionsforAutonomousFinance

?90%offinancefunctionswilldeployatleastoneAI-enabledtechnologysolution,butfewerthan10%willseeheadcountreductionsasaresult.

?50%ofallnewemployeeshiredbytop-performingcorporatefinancefunctionswillhavebackgroundsotherthanfinanceoraccounting.

?30%ofcontrollershiporganizationswillfeaturehyperautomationusecasesintheirdigitalroadmap.

Today

2025

2026

2027

2028

?66%ofCFOswillfocusbusinessprocessoutsourcingpricingnegotiationsondigitaloutcomesastheuseoflabor-basedpricingrapidlylosesvalue.

?By2025,50%ofFP&Aleaderswillhaveenterprisewidedatastrategyasakeyresponsibility.

Source:Gartner

RESTRICTEDDISTRIBUTION

11?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

61%offinanceorganizations

arenotusingAI.

Financeis2xbehindother

functionsinusingandscalingAI.

AIAdoptioninFinancevs.OtherFunctions

Finance’sCurrentLevelofAIUse

PercentageofRespondents

40%

20%

0%

FinanceFunction

Administrative

SupportFunctions

30%

31%

28%

24%

23%

16%

16%15%

8%

4%

2%

1%

NoPlannedAIImplementation

AIImplementationIsPlanned

Developing

AIPilots

UsingAIinProduction

ScalingAIUsagetoaLargerGroupofUsers

Don’tKnow

n=130forfinance,91foradministrativesupportfunctions

Q.Inyourfinancefunction,whichofthefollowingbestdescribesthecurrentlevelofAI?

Source:2023GartnerAIinFinanceSurvey

RESTRICTEDDISTRIBUTION

12?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

53%expectagreaterthan10%increaseinresourcesallocatedtoAI/MLinthenexttwoyears.

Increaseby1%-10%

NoChange

30%

Decrease

AIInvestmentsAreAcceleratingintheNearTerm

Q:“Thinkingaboutyourfinancefunctionoverthenexttwoyears,howmuchdoyouanticipateyourcost/effortallocatedtodeployingAI/MLwillchange?”

IncreasebyMoreThan21%

Increaseby11%-20%

26%

26%

15%

2%

0%

25%

50%

n=125seniorfinanceleaders

Source:GartnerAIinFinanceSurvey2023

Note:Top2responseoptionstotalto53%duetorounding.

RESTRICTEDDISTRIBUTION

13?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

TopGenAIUseCasesCFOsAreExploring

UseCase

Description

Contractand

DocumentReview

GenAIcanscancontractsforerrorsandspecificterms.Additionalalgorithmsallowuserstoaskquestionsusingnaturallanguagetogetanswersabouttermsand

provisions.Thesamealgorithmsareusedtosummarizeandcategorizedocumentsforsorting,reviewandretrieval.

Financialand

ManagementReportingDraftCreation

GenAIcancomposefirstdraftsofmanagementanalysisanddiscussiontalkingpoints,aswellasfinancialfootnotesthatfinanceteamsevaluateandrefine.

PolicyInterpretation

GenAIcanreviewlargecollectionsofexistingfinancialpolicies,likeT&Epolicies,andprovideinitialrecommendationsforhowthosepoliciescouldbeappliedforfinance

teamstoevaluateandrefine.

CodingAssistance

GenAIcantranslatecodefromoldercodinglanguages,likeCOBOL,intomoremodernprogramminglanguages,likeSQL,KnowledgeSQLandPython.

ForecastandBudgetVarianceExplanation

GenAIcanprovideexplanationsofforecastandbudgetvariancesforFP&Ateamstouseinbusinessreviews,aswellasfurthersynthesizethosetrendsandinsightsforexecutiveandboardconsumption.

Source:Gartner

RESTRICTEDDISTRIBUTION

14?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Whataretherecommended

CFOactionstotacklethe

topchallengesof2024?

15

RESTRICTEDDISTRIBUTION

?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Action1:GetYourFinanceTransformationBackonTrack

GartnerRecommendations:

1.Ensuredigitalfinancetransformationsuccessbysettingclearexpectationsthatallleadersshoulddeveloptheirteam’sdigitaldeliveryskills,aswellastheirpersonalproficiencyatleading

technologydeliveryinitiatives.

2.Incorporatechangefatigueanalysisintofinance

projectplansandprioritizeproactiveemployeeresttoreducechangefatigue.

3.Selecttheoptimaltransformationteambyevaluatingthreeprimaryfactors:(1)availabilityofinternal

expertiseneededfortransformation,(2)urgencyfortransformationand(3)thenumberofemployeestheorganizationcandedicatetotransformationfulltime.

Source:Gartner

RESTRICTEDDISTRIBUTION

16?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

LikelihoodofAchievingDigitalObjectivesby

InvolvementinDelivery

Action2:RethinkFinanceStrategy,CapabilitiesandRoles

GartnerRecommendations:

1.Documenttheorganization’sfinancecapabilities

alignedtothebusinessstrategy.Then,aligneach

financecapabilityascore,differentiatedorinnovative,andbuildacapabilitymodelthathighlightsthegapsbetweenthecurrentandfuturestateofeachcapability.

2.Breakdownestablishedfunctionsthatnolonger

serveoperationalgoalsandbuildorelevatenew

subfunctions,suchasfinanceIT,thataddress

strategicprioritiesandsupportfinance’stargetleveloffutureautomation.

3.Redefinebusinesspartnershiprolestospecializeinaparticularoperationaldecisiontyperatherthanbeabusinessgeneralistforaparticularstakeholder.

TheThreeLayersofComposableTechnologyArchitecture

Source:Gartner

RESTRICTEDDISTRIBUTION

17?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Action3:Step-ChangeFinanceInsightsandStorytelling

GartnerRecommendations:

1.Unlockbetterinsightsandstoriesbychoosing

FP&Atechnologyvendorsthatarethebestfitfor

youradvancedanalyticneeds,models,data—

integrationandscenariomodeling.

2.Developdata-drivenstoriesthatexplaindepartmentperformancebyincludingdescriptive,diagnosticandprescriptivestorytellingelements.

3.Investinsourcinganddevelopingthefivedigital

competenciesthatallowteamstounlockspeed

andqualityofinsightsfromAI,machinelearning(ML),roboticprocessautomation(RPA)andnaturallanguageprocessing(NLP).

ImprovedOperationalVisibilityandManagement

Source:Gartner

RESTRICTEDDISTRIBUTION

18?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

Action4:DriveProductivityandUnlockProfitableGrowth

GartnerRecommendations:

1.Embracecostdifferentiation,capitalactivismand

digitalcohesionasprerequisitesforalldecision

making.

2.Designfinancecapitalallocationprocessesand

policiestoremove“growthanchors”andunlocklargeprofitablegrowththatincreasesenterprisevalue.

3.Applythreebestpracticesincostmanagement

duringslowinggrowth:(1)reallocatefundingfromlow-tohigh-potentialinvestments,(2)fundgrowthinvestmentsusingacostsavingswinbacks

mechanismand(3)useunallocatedfundsforas-neededgrowthinvestmentsupport.

Source:Gartner

RESTRICTEDDISTRIBUTION

19?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

CFOsShouldUseThreeStrategiestoMinimize

EconomicHeadwinds

Action5:PutFinancein“AIMode”

GartnerRecommendations:

CreatinganAI-LeadingFinanceOrganization

1.CreateacomprehensiveAIstrategyforfinancethatensuresyouhireAI-specifictalent,use

AI-embeddedsoftware,experimentbroadlyandselectanalyticalleaderstosuccessfullyimplementAI.

2.Buildadatasciencecompetencydirectlywithin

finance.Pursueabalancedapproachofteaching

basicdatasciencetoexistingstaffandhiring

professionaldatascientistswithformaltraining.

3.ExploretheAI-enabledcapabilitiesofbusiness

automationplatformsandintelligentapplicationsby

placingAIattheforefrontofallvendordiscussions

pertainingtocurrentandnewtechnologies.

Source:Gartner

RESTRICTEDDISTRIBUTION

20?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

CriticalCapabilitiesforFinancialPlanningSoftware

The5DigitalCompetenciesEveryFP&ATeamNeeds

UseDataStorytellingtoExplainDepartmentPerformance

GetStartedWithResourcesforGartnerClients

Priority1—GetYourFinanceTransformationBackonTrack

SuccessfulFinanceTransformationRequiresCFOstoLeadTechnologyDelivery

ReduceChangeFatigueandIncreaseEngagementforFinanceEmployees

4CommonArchetypesofFinanceTransformationTeams

Priority2—RethinkFinanceStrategy,CapabilitiesandRoles

LeverageaFinanceCapabilityModeltoGuideYourComposableTechnology

Journey

Predicts2023:OrganizingRolesforAutonomousFinance

BusinessPartneringThroughaDecisionExpertModelDrivesFinanciallySound

OperationalDecisions

Priority4—DriveProductivityandUnlockProfitableGrowth

5ChallengesCFOsMustNavigatetoGrowEarningsAmid

EconomicHeadwinds

HowCFOsCanAvoidStarvingGrowthInvestmentsDuringCost

-

Cutting

Priority5—PutFinancein“AIMode”

4AIImplementationLessonsFromLeadingAIFinance

Organizations

TheEmergingStandardsforAIinFinance

TheCurrentStateofAIUseWithinFinance:2023Insights

Priority3—Step-ChangeFinanceInsightsandStorytelling

GetAdvice

1.Scheduleaninquiry

withaGartnerexpert.

2.Seekpeerperspectivesby

askingthemaquestiondirectly.

Forinformation,pleasecontactyourGartnerrepresentative.

RESTRICTEDDISTRIBUTION

21?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

GartnerFinance

Conferenceand

OtherSupport

22

RESTRICTEDDISTRIBUTION

?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

FP&A:EnhancePlanningbyPuttingFinancein“AI-Mode”

Thebusinessneedsfaster,relevantanddeclarativedatatonavigate

currentrisksandopportunitiesonthehorizon.Inthistrack,FP&Aleaders

willlearnhowtorapidlysupplementandenhancetheirplanning,analyticsanddatatosupportenterpriseneeds.Thistrackwillalsohaveaheavy

emphasisplacedontherisks,

opportunitiesandroadmapsneededtoexploreandpilotAIacrossFP&Ato

foreverchangethescopeandimpactofthefunction.

Controller:Faster.Leaner.AndMoreAccurate.

Controllersareunderpressureto

driveafasterclose,reduceerrors

andstep-changethespeedofkey

processes.Allwhiledramatically

retoolingtheirteamsandreducing

thecostofthefunctioninthemidst

ofatalentshortage.Inthistrack,

controllerswillexplorethefuture

ofthecontrollershipfunctionand

learnhowkeytechnologieslikeroboticprocessautomation(RPA),machine

learning(ML)andAIcanaccelerateproductivityimprovements.

FinanceTransformation:

InvestingWiselytoDeliver

ResultsinaResource-

ConstrainedEnvironment

Gartnerforecaststhatonly30%of

financeteamswillsuccessfullymeettheirtransformationobjectivesby

2026.Whatcanyouasaleaderdotochangethisoutlook,controlyoursuccessandelevateyourrole?Inthistrack,financetransformation

leaderswillgainkeyinsightsintotransformationsuccessfactors,explorenewoperatingmodels,

discoveremergingtechnology

opportunities,buildcohesive

roadmapsforstaffandtechnology,andconfidentlymanagechange.

.GartnerCFO&FinanceExecutiveConference:

20–21May2024|NationalHarbor,MD,U.S.

.GartnerCFO&FinanceExecutiveConference:

11–12September2024|London,U.K.

2024CFO&FinanceExecutiveConferences

AutonomousFinance:DrivingTransformationtoUnlockEnterpriseValue

Higherrates.Challengedgrowth.Scarcelabor.Costpressure.Securitythreats.AndthescrambleforAIusecases.Thecurrentconditionsaredrivinganenterprisefocuson

productivityacrossallassetstounlockresourcesforinvestmentandgrowth,putting

financeinthespotlightagainin2024.Tohelpyourorganizationnavigatethesechallengeswithconfidence,yourfinanceleadershipteammustrapidlyevolve,transformandredefineitsdata,process,technologies,staffcapabilitiesandorganizationalmodels.

CFO:ImprovetheROIofFinanceandEnterpriseTransformation

TheCFOroleisexpandingfasterthaneverandchallengingleaderstoshift

theirtime,attentionandfocustonewthreatsandopportunitiesacrossthe

enterprise.Inthistrack,CFOswillgaininsightonbestpracticesfordriving

growthwhilemanagingenterpriserisks,productivityanddigital

transformation.Withinthefunction,

CFOsmustalsocontinuetodrive

transformationacrosstheirbudgeting

andplanning,analytics,data,

technologyroadmaps,staffandorg

models.Wewillsharethelatestdata,insightsandbestpracticesneededtoleadthesetransformationeffortsfromapositionofstrengthandconfidence.

.GartnerCFO&FinanceExecutiveConference:

26–27February2024|Sydney,Australia

Source:Gartner

RESTRICTEDDISTRIBUTION

23?2024Gartner,Inc.and/oritsaffiliates.Allrightsreserved.

EnterpriseGrowthandCost

FinanceFunction

strategy

.vision,mission,strategicplan

.Futureoffinance

.Financeservicemodels.Maturity&budget

benchmarks

Transformation

Leadership

.Strategy&teamdesign.Planning&sequencing.Buy-in&change

management

.Governance&project

management

CFORole&LeadershipEffectiveness

.DifferentiatorsofeffectivecFOs

.Timeallocation&delegation.NewtorolecFO

.Leadershipbench&

succession

FinanceTalent

Management

.upskilling(incl.digital&Alskills)

.Staffengagement

.careerpathing

.Hiring&retentionstrategy

Datastrategy&

Management

.DatareadinessforAl

.MDM&datagovernance.Datainfrastructures(e.g.,

lakes)

.Dataintegration

.Dataculture&literacy

Metrics,Analytics&Reporting

.Metrics,KPls,drivers

.Managementreporting

.Dashboards&storytelling.Advancedanalytics&Al

approaches

FinanceTalentstrategy

.Employeevalueproposition.Roledesign

.Financecompetencies

(includingdigital&Alskills)

.Financestaffingplan

FinanceTaIent

FinanceDataandAnaIytics

GartnerFinanceSupportforCFOs

GartnerforFinance

FinanceOrganizationTransformation

FinanceFunctionOrgDesign

.Orgmodels&structures

.Orgdesignevolutionfordigital

.Subfunctionactivityscope.centralizationvs.

decentralization

CFOPersonaIEffectiveness

Board,Investor&

stakeholderComms

.Boardengagement&

reporting

.lnvestorrelations

.cross-functionalstakeholdermanagement

.Eme