This marks the third Treasury & Risk Management survey of readers at middle market companies, which the magazine defines as having between $50 million and $2 billion in revenues. The segment has become an important marketplace for vendors because while these companies face all of the same problems as their multibillion-dollar counterparts, they frequently are forced to tackle them with fewer tools and staff. Many of the biggest headaches remain the same, although healthcare inflation has given ground to concern over rising oil prices and interest rates. Companies are also becoming increasingly concerned about meeting the demands of credit rating agencies and institutional investors. As in 2005, T&RM worked with co-sponsor JPMorgan Chase to develop the survey.

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