The 2026 Controller’s Report: Cost control strategies for the year ahead

See what’s shaping Controller decision-making on costs, where they struggle, what they'd do differently and what’s changing across finance.

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September 19, 2025

How Controllers are planning and deciding for 2026

Just 7% of Controllers have access to fully structured cost control frameworks. Most Controllers make cost decisions through ad-hoc discussions with peers, drawing on prior experience or input from other teams. The consultation patterns show how strategic this approach really is: CFO alignment (85%) ensures executive backing, FP&A partnership (32%) adds scenario modeling and forecast impact, HR coordination (23%) prevents unintended team fallout and revenue leader input (15%) protects against customer-facing risks.

Whom Controllers consult when making cost control decisions | Zone & Co Controller report

47% of Controllers have no regrets about their cost-cutting decisions

But for the 53% who do, headcount cuts top the list – followed by software and systems. PE-backed teams are more likely to regret acting too fast under investor pressure. The data suggests pressure, not just prioritization, is often driving choices that finance teams later question.

Distribution of Controllers' cost-cut regrets | Zone & Co Controller report

How do you cut costs without cutting control?

We asked 100 Controllers for the best advice they'd give you. Dive into the report for a collection of what they shared – not just what works, but what to watch out for and what they wish they'd known earlier.

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87.6% of Controllers are acting proactively to avoid emergency cuts

Nearly 9 in 10 Controllers are moving early – tightening forecasts, automating close and spend processes, and putting controls in place before cost pressure hits. Just 12.4% report making no changes – the focus is shifting from explain-and-react to anticipate-and-decide.

Proactive changes the Controllers are making to prevent reactive cost control | Zone & Co Controller report

61% of Controllers plan targeted optimizations in the next 12 months.

39% of Controllers say no further cuts are planned. The rest are looking ahead – ERP and manual process automation are the top areas Controllers expect to optimize. That focus shows up in their investment plans too: 71% expect to invest in ERP automation, followed by AI/ML (45%), and cybersecurity and data protection (42%).

Planned cost control by expense category | Zone & Co Controller report

Is your cost control strategy ready for 2026?

See what top Controllers are doing differently this year - what’s driving their decisions, where the biggest mistakes (and wins) happen, and how your peers are building proactive, resilient strategies for the year ahead.

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