Finance leaders are rethinking FP&A operating models to better support faster, data-driven decision-making in an increasingly complex business environment. Rather than relying on one-size-fits-all structures, the EY report recommends designing operating models around organizational strategy, business needs, and desired outcomes. Key priorities include clarifying decision rights and accountability, strengthening business partnering, embedding AI and automation into planning processes, improving data governance, and enabling more agile planning and forecasting. The research emphasizes balancing centralized and decentralized capabilities while building the skills, governance, technology, and processes needed for continuous improvement. Ultimately, high-performing FP&A functions are evolving from reporting organizations into strategic partners that deliver actionable insights and measurable business value.

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