Rising healthcare costs ranked as one of the biggest concerns of CFOs, according to a survey of CFOs by Robert Half Management Resources, a division of Robert Half International Inc. (NYSE: RHI).

In the survey, 47% of CFOs cited rising healthcare costs as one of their three biggest concerns. Controlling costs and improving profitability was cited by 46 percent. The third most-cited was cash flow management and debt/equity financing at 33%.

"A top priority for many firms in a slowly improving economy is a stepped-up focus on containing costs," said Paul McDonald, executive director of Robert Half Management Resources. "Of particular concern to companies are healthcare-related expenses and the possible impact of recent healthcare reform on their business."

The survey included more than 1,400 CFOs from U.S. companies with 20 or more employees.