Revenue growth and the continued rise of health care costs top the list of concerns for chief financial officers, according to a new survey.

   Of the 1,400 CFOs questioned in the survey, 34% say growing revenue or sales is their top business priority for 2005, followed by managing expenses, 22%; recruiting and retaining qualified staff, 17%; and gaining competitive market share, 11%.
   When asked to anticipate their biggest cost increase over the next year, 45% of CFOs cited employee health care plans. This item was followed by technology spending, 20%; employee recruiting and training, 11%; other employee benefits, 6%, and telecommunications and wage increases, each at 3%.
   "CFOs are ready for the prospect of growing their business in the new year, especially after a long period of economic and regulatory challenges," says Paul McDonald, executive director of Robert Half Management Resources, which developed the survey.