A new report from Mercer has found that CFOs feel they have a good understanding of healthcare costs, but most are concerned about the unpredictability of those costs at a time when new therapies and drugs are often very expensive.

Mercer officials said that there haven't been a lot of surveys of CFOs about healthcare costs, but that those executives are expressing a desire to get a better handle on an area of spending which can rise unpredictably. The study found that 72 percent of CFOs believe healthcare costs are less predictable than other company expenses.

Sunit Patel, senior partner and chief health actuary at Mercer, said CFOs have been getting more involved in the healthcare arena. "Given the significant costs associated with healthcare, especially with the unpredictably, we're seeing more and more CFOs get involved. As they do, they want to understand how their peers are thinking about the space."