A glimpse into the data
The signals CFOs are sending
about their billing stack
Most SaaS billing infrastructure was built for a business that no longer exists. As pricing models evolve — usage-based, hybrid, seat-plus-consumption — finance teams are absorbing the complexity manually. The data reveals a clear gap between where CFOs want to be and what their current tools allow.
72%
of CFOs say billing complexity is their #1 operational friction point
Ahead of headcount, compliance, and close processes
58%
are running hybrid pricing models with no unified billing layer
Seat + usage + one-time fees managed across 3+ systems
41%
say revenue recognition is still partially manual
Even with an ERP in place
2×
faster financial close for teams with automated billing infrastructure
Compared to those relying on legacy or manual workflows
What's inside the report
Billing Stack Benchmarks
How CFOs are structuring their systems — and what the top quartile looks like
Revenue Recognition Reality Check
Where ASC 606 compliance is breaking down — and what's causing the delays
Usage-Based Pricing: The Tension Points
How CFOs are trying to forecast revenue on variable contracts — and where it falls apart
The Infrastructure Upgrade Playbook
What finance teams that have modernized did first — and in what order
CFO Confidence Index
How financial leaders rate their own readiness for board-level revenue scrutiny
