The 2026 FP&A Trends Survey shows that only 10% of organizations fully integrate strategic, financial, and operational planning. Among those that do, 41% describe their FP&A teams as optimized or performing well, against 11% among organizations with no integration — 3.7 times the rate. This paper sets out how to diagnose the planning ecosystem, how integration improves decision-making, how to build capability in sequence, and where it most often breaks down. The starting point is not another technology investment. It is one important decision, traced to the layer that limits its quality.