CPM Value Shifts to Ongoing Cost, Finance Control, Nucleus Research Finds

Event summary

  • Nucleus Research released its 2026 CPM Technology Value Matrix on February 3, 2026.
  • The matrix identifies leaders (Board, Infor EPM, Oracle EPM, Prophix, Vena Solutions, Wolters Kluwer CCH Tagetik), expert vendors, accelerators, and core providers in the CPM market.
  • The report highlights a shift away from feature breadth to value delivery through finance ownership, governance, and scalability.
  • AI adoption is focused on practical applications like forecasting and variance analysis, integrated with existing finance models.

The big picture

The CPM market is maturing beyond feature-rich platforms, with buyers now prioritizing long-term value and ease of use. This shift reflects a broader trend of finance departments seeking greater control and agility in their planning and reporting processes, reducing reliance on IT and fostering wider participation. The emphasis on Excel familiarity and governed workflows suggests a recognition that CPM solutions must integrate seamlessly with existing finance workflows to drive adoption and ROI.

What we're watching

Governance Dynamics
The ability of CPM vendors to maintain finance control and governance as platforms scale participation will be a key differentiator, potentially impacting adoption rates.
AI Integration
The effectiveness of AI-driven features will depend on their seamless integration with existing finance models and workflows, rather than standalone capabilities.
Usability Evolution
Continued investment in spreadsheet-centric experiences and no-code configuration tools will be crucial for sustained user participation and reducing the cost of change.

Related topics

ROI