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IBV&甲骨文:2026动态财务实践:决策提速与效能规模化研究报告(中译版)(27页).pdf

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1、Dynamic finance at workSpeeding decisions,scaling impactIBM Institute for Business Value|Research Brief2How IBM can helpIBMs consulting practice for Oracle enables finance organizations to become engines of enterprise transformation.With deep Oracle Cloud expertise and proven delivery methods,IBM he

2、lps clients build modern finance operations that reduce complexity,enhance agility,and improve performance.Using the IBM Garage approach,teams cocreate solutions,test ideas,and accelerate the path from strategy to measurable outcomes,ensuring transformation is both welldesigned and welldelivered.Wit

3、h strong governance,scalable innovation,and a mature Oracle ecosystem,IBM empowers finance organizations to harness AI,automation,and intelligent workflows with confidencestrengthening resilience,sharpening competitive advantage,and enabling sustained growth.For more information,visit Introduction T

4、urning decision speed into performance gains.4Part 1 Finance accelerates value creation.7Part 2 Value-based finance replaces rigid control.11Part 3 AI enables finance dynamismand dynamic finance accelerates AI.14Action guide .173The new finance operating model is less about control,more about value

5、creation.Leading finance teams reallocate capital continuously,relying on agile budgeting and flexible funding models.Yet only 8%of organizations operate with fully dynamic financial planning.Finance teams that lean into speed and innovation drive business impact.The most advanced finance organizati

6、ons make innovation funding decisions 19%faster than peersand 63%report effective strategy execution that drives faster innovation cycles and more dependable outcomes.Key takeawaysScaling AI in finance accelerates enterprise AI.86%of the most advanced organizations have embedded AI with planning sys

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1. **动态财务转型**:仅12%的财务组织兼具战略影响力与数字敏捷性,执行战略效率高37%,创新决策速度快19%,ERP/EPM投资回报率高10%-21%。 2. **价值创造**:先进财务团队通过嵌入式协作(如80%设转型办公室、92%与技术领导层对齐)加速企业转型,而非仅跟踪绩效。 3. **动态规划**:仅8%实现完全动态财务规划,68%采用敏捷预算,94%跨职能协调规划周期。 4. **AI规模化**:仅7%财务组织实现AI预测全流程化,先进组织中86%将AI嵌入规划系统,76%应用生成式AI建模。 5. **行动框架**:需构建集成财务平台、标准化数据治理、嵌入AI决策流程,并培养AI技能(97%视其为优先)。
**财务如何转型?** **AI如何赋能财务?** **动态财务如何实现?**
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