Enterprise Performance Management and Strategic Execution
- Astute Dimension
- Jun 5
- 1 min read
Introduction
Enterprise Performance Management is often positioned as a way to connect strategy with execution.
This review paper tests that premise against academic research, industry surveys, and recognised management frameworks to ask a practical question: when does EPM genuinely help organisations execute strategy, and when does it simply support budgeting, forecasting, and reporting?
The findings are deliberately balanced.
The evidence suggests that EPM can improve strategic execution when it helps organisations translate strategy into objectives, align financial and operational plans, assign ownership, monitor progress, and review assumptions through a disciplined management cycle. However, many organisations still use EPM primarily for finance-led planning and reporting.
The paper concludes that the value of EPM depends less on the tool and more on whether it is embedded in strong governance, integrated planning routines, clear accountability, and adaptive decision-making.
For further insights, I encourage you to explore our Enterprise Performance Management and Strategic Execution research review paper.
