Trend Finance-led cost management becomes a continuous discipline built on ownership and tooling

Summary

Deloitte's third trend describes finance-led cost management as a matter of focus, precision and discipline. When finance leaders own cost and expense management, the report says, their edge comes from the tools they apply together with a strong emphasis on accountability. Such owners hit savings goals more reliably than supporters, 47% against 39%, and lean more on cloud and AI. Leading performers also treat cost as a continuous strategic discipline instead of a one-time project. They invest in dedicated expense management teams that uncover savings through cross-functional collaboration and process improvement, with 45% of owners using such teams. ABB's metric of gross profit per head is cited as an example of rigor that makes productivity part of company culture.