THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES

The Chief Financial Officer, CFO, is today a key agent in the formulation and implementation fases of the Corporate Strategy portfolio of businesses and of the Competitive Strategy of each business unit individually considered. He/she has to deeply contribute with sound analytical tools to enhance t...

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Autor principal: Levy, Alberto
Formato: Artículo publishedVersion
Lenguaje:Español
Publicado: Centro de Investigación en Métodos Cuantitativos Aplicados a la Economía y la Gestión (CMA) 2020
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Acceso en línea:https://ojs.economicas.uba.ar/RIMF/article/view/1760
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=modelfin&d=1760_oai
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Sumario:The Chief Financial Officer, CFO, is today a key agent in the formulation and implementation fases of the Corporate Strategy portfolio of businesses and of the Competitive Strategy of each business unit individually considered. He/she has to deeply contribute with sound analytical tools to enhance the tangible and intangible strategic process of resources allocation, aiming to shareholders value creation, return on investment and risk exposure. To achieve it, he/she is expected to migrate from a mental paradigm exclusively focused in projected results (the bottom line) to a stronger analytical paradigm that considers the causes of those results in the prospective statements.