Economic Agility: How CFOs Are Preparing for 2026

As CFOs look toward 2026, the economic environment continues to demand vigilance and adaptability. While many organizations anticipate moderate growth, uncertainty around interest rates, election outcomes, global trade, and capital markets remains a constant.

In this environment, the competitive advantage will not belong to the CFO who predicts perfectly, but to the one who preserves the most strategic options. The focus has shifted from forecasting accuracy to organizational agility.

Traditional annual budgeting cycles are proving insufficient in today’s environment. Increasingly, CFOs are moving toward rolling forecasts and scenario-based planning that allow assumptions to be revisited continuously.

Scenario modeling enables finance teams to stress test cash flow, revenue sensitivity, and cost structures across multiple economic paths. The goal is not to predict a single outcome, but to identify decision triggers in advance. When volatility arrives, response time shortens and execution improves.

Liquidity management remains central, but the conversation has evolved.

Finance leaders are reassessing covenant headroom, reviewing debt structures, and strengthening lender relationships. Many organizations are also diversifying their sources of capital to reduce reliance on a single provider or funding model.

Access to capital is no longer just about securing financing. It is about preserving optionality. CFOs who prioritize flexibility maintain the ability to invest during downturns, negotiate from a position of strength, and move quickly when opportunity emerges. Flexibility becomes leverage.

Cost discipline remains essential, but leading CFOs are resisting across-the-board cuts. Instead, they are distinguishing between discretionary expenses and investments that strengthen long-term resilience.

Technology modernization, analytics capability, and workforce development are not simply budget line items. When managed thoughtfully, they improve forecasting accuracy, enhance decision-making, and reduce operational friction.

CFOs who balance discipline with strategic investment strengthen both short-term stability and long-term positioning.

Economic volatility is unlikely to disappear. CFOs who embed adaptability into planning processes, capital structures, and decision frameworks will lead with greater confidence.

Clark Schaefer Hackett works closely with CFOs to strengthen forecasting processes, assess liquidity and capital strategies, and align financial planning with long-term business objectives. Our advisors bring practical insight shaped by working with organizations across industries as they navigate volatility and change.

Connect with CSH to discuss how your finance team can build the agility needed to lead confidently into 2026.