Finance and accounting leaders are preparing for a year that will require steadier cash flow practices, clearer forecasting, and stronger command of the receivables cycle. During the recent Controllers Council and Billtrust webinar titled Cash Flow Predictability for 2026, panelists included Christine Gu, CAO at Clarify Health, Mike Mance, VP Finance at Dialysis Care Center, and Lee An Schommer, Chief Product Officer at Billtrust, examined how organizations can improve their visibility, modernize AR, and prepare for a more data-intensive operating environment.
Why Cash Flow Management Continues to Rise in Priority
Responses to the first poll made the audience’s priorities unmistakable. A combined 98% reported that effective cash flow management is either a priority or a strong priority. When asked to elaborate, Mike explained that his team focuses on accurate billing, consistent use of automation, and dependable monitoring of DSOs. Christine emphasized that current market conditions require meticulous oversight. She observed that “access to capital is a little bit more constrained compared to before” and that her team relies on a rolling thirteen-week forecast tied to pipeline movement and billing schedules to stay ahead of potential pressure points.
Lee An added that organizations benefit most when receivables and payments are handled digitally. She mentioned a statistic that “60 percent of accounts receivable is still managed manually,” which creates both delays and blind spots for those who need real-time liquidity indicators.
Where AR Automation Stands Today
The second poll revealed that invoicing leads current automation initiatives, followed closely by reporting and payments. Collections, however, lag behind. Panelists were unsurprised. Lee An explained that collections and cash application tend to be “very data intensive” and well suited for automation, making them common starting points for organizations that want immediate performance gains
Mike described his own progress. “Our billing functioning is fully automated with our payers,” he said, noting that future improvements will focus on payment matching and patient-level cash application.
Christine outlined Clarify Health’s priorities for 2026, which include exception handling workflows, automated cash application, and predictive models that signal early risk in customer behavior.
The Metrics That Matter Most
Across industries, DSO remains the central performance indicator. Christine explained that her team evaluates DSO “by customer segment and cohort to detect any early sign of sluggish” behavior and supplements that with cash conversion cycle tracking, invoice lag measurement, and collection forecast accuracy.
Lee An confirmed that DSO leads most dashboards, while some organizations layer in collection effectiveness indexes and bad debt ratios.
Practical AI Adoption in AR
A majority of attendees reported that they are exploring or evaluating AI for AR functions. Panelists noted that adoption varies in sophistication, but momentum is increasing. Lee An described how integrated AI can analyze a collections thread, convert it into action, and prioritize outreach based on paying behaviors. She emphasized that dependable patterns matter. For example, if a customer “always pays, but they never paid before 45 days,” it may be inefficient to contact them early in the cycle.
Christine added that AI is helping her team draft outreach messages, detect payment risks, and sharpen forecast accuracy. She noted that AI “is not just elevating or automating what we do, but also elevating the why,” giving finance teams more insight to guide decisions rather than solely operational outputs.
Predictions for 2026
Panelists concluded with reflections on how finance roles will continue to evolve. Christine anticipates that finance teams will “become kind of like a product manager for a lot of internal tools,” especially as organizations maintain interconnected ERPs, billing systems, and AI assistants. She also expects controllers to act as cash strategists who understand contract-level dynamics and renewal structures.
Mike pointed to expanded opportunities for staff to participate in strategy work as automation removes manual routines. Lee An predicted that AI will quietly integrate into everyday operations. She shared an example of a customer who realized they could simply ask their system for a report that once required dedicated time to compile.
Closing the Session
The discussion affirmed a shared belief that AR modernization is no longer optional. It is becoming the foundation for cash flow discipline, risk awareness, and long-term resiliency. As the moderator put it succinctly, “cash is king,” a sentiment the panel echoed throughout the session.
To view the full conversation and hear the panelists’ insights in their own words, you can watch the complete webinar here: https://controllerscouncil.org/events/cash-flow-predictability-for-2026/
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Accounts receivable needs people with vision, talent, and the technological genius to streamline B2B transactions from both sides. And it needs champions of the accounts receivable (AR) department who know their teams’ time could be better spent beyond the monotony of manual keying and paper processes. Billtrust began questioning the status quo in 2001, just as a new millennium was taking off. Perfect timing for the merger of inspiration and innovation to propel real change in AR automation. Today, the company continues its mission to modernize processes for a better balance throughout the order-to-cash cycle. Learn more at www.billtrust.com.
