By Rachel Burger   January 21, 2025

8 Essential FP&A KPIs for 2025

Two professionals going over FP&A KPIs

Key performance indicators (KPIs) are nothing new. In fact, the concept of identifying KPIs dates back to the 1870s, when these indicators helped drive the industrial efficiency movement.

Of course, plenty has changed since then. Long gone are the factory bosses who glowered into stopwatches to uncover the smallest inefficiencies to develop KPI metrics.

As 2025 kicks into gear, AI is breaking new ground when it comes to KPIs. A Boston Consulting survey recently found that 90% of organizations using AI to develop KPIs have found those AI-enhanced KPIs more effective and insightful.

And new innovations continue to empower financial planning and analysis (FP&A)teams to add unprecedented value. For instance, the predictive capabilities of AI are advancing KPI tracking by leveraging past performance and data to inform future forecasts.

Technologies such as OneStream’s KPI dashboards also allow chief financial officers (CFOs)to access pre-packaged dashboards of micro-UIs. These dashboards display KPIs for regions, departments, or product lines. Accordingly, each KPI can be updated independently, allowing rapid adjustments based on real-time data.

Backed by the power of AI, here are eight trending FP&A KPIs worth tracking in 2025.

1. Scenario Planning Metrics

There’s no shortage of “what-ifs” given the unpredictable global economy. For that reason, scenario planning should be a cornerstone of FP&A’s 2025 focus. KPIs should be aimed at evaluating the financial impact of various scenarios, including market downturns, supply chain disruptions, and regulatory changes.

2. Employee Productivity

While the post-pandemic world is well underway, many workforce disruptions continue to play out. Some organizations are sticking with hybrid and remote work arrangements, and others are requiring employees to return to office. Regardless, the upshot is that measuring employee productivity will be more important than ever in 2025. FP&A will be relying on metrics to evaluate labor efficiency and its impact on profitability, growth initiatives, and other aspects of the organization.

3. ROI on Technology Investments

OneStream’s Finance 2035: Return to Investment found that 70 percent of CFOs believe organizations that don’t invest in AI technology and skills won’t survive the next five years. With that in mind, measuring the ROI of technology implementations is more important than ever — to both demonstrate results and identify further potential efficiencies and investments. KPIs should include evaluations of the impact of AI-powered forecasting, cloud-based ERP systems, data visualization platforms, and other tech investments.

4. Forecast Accuracy

AI has dramatically increased FP&A teams’ forecasting capabilities. Yet forecasts are only valuable if they deliver insights that help accurately inform decision-making. In 2025, the accuracy of financial forecasts will be an essential metric for FP&A teams. They’ll be looking to increase forecast effectiveness by leveraging predictive analytics, refining assumptions, and incorporating real-time data.

5. Revenue Growth Rate

Tracking revenue growth has long been a core KPI. What continues to evolve, however, is the ability to go beyond overall revenue growth to more efficiently track segmented growth by product line, geography, or customer cohorts. Advanced analytics and machine learning tools can help FP&A teams identify trends and predict future performance.

6. Operating Cash Flow (OCF)

Change has become the norm amid increased natural disasters, political polarization, and economic volatility. In other words, liquidity remains king in uncertain times. Operating cash flow, which measures cash generated by a company’s core business activities, remains a crucial KPI to monitor. FP&A teams should link OCF trends to operational performance and strategic initiatives.

7. Customer Lifetime Value (CLV)

Customer behaviors and preferences are ever-changing, with current trends leaning toward more personalization and authentic interactions with brands. As companies focus on customer-centric strategies, understanding the long-term value of a customer becomes increasingly vital. FP&A teams can collaborate with sales and marketing departments to determine key metrics that can help measure customer engagement and growth.

8. ESG Performance Metrics

Environmental, social, and governance (ESG) metrics will continue to be front and center for many organizations as stakeholders demand greater accountability and transparency. In relevant industries, FP&A teams should look to include ESG KPIs, such as carbon emissions per revenue dollar or diversity ratios, into reporting frameworks.

Final Thoughts on FP&A KPIs for 2025

In 2025, KPIs will continue to affirm the growing strategic value FP&A teams offer their organizations, by delivering data and insights that enable better decision-making.

With the help of AI technology, FP&A teams can leverage KPIs to provide actionable insights, foster agility, and drive long-term organizational growth. Those benefits assure 2025 will be a year of strong results and accelerated momentum.

Looking to get ahead of FP&A in 2025? Check out our eBook on Budgeting, Planning, and Forecasting.