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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spelling I28-R145-1760_oai2025-02-11 Levy, Alberto 2020-06-12 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. El CFO, Chief Financial Officer, es hoy un actor clave en las fases de formulación y de ejecución de la Estrategia Corporativa del portafolio de negocios y de la Estrategia Competitiva de cada uno de ellos. El o ella debe contribuir con instrumentos analíticos potentes en el proceso estratégico de asignación de recursos tangibles e intangibles, teniendo en cuenta la creación de valor para el accionista, la rentabilidad y la exposición al riesgo. Para ello debe migrar desde un paradigma mental exclusivamente enfocado en los resultados proyectados (el bottom line) hacia un paradigma analítico más poderoso que tiene en cuenta las causas de esos resultados en los estados prospectivos. application/pdf https://ojs.economicas.uba.ar/RIMF/article/view/1760 spa Centro de Investigación en Métodos Cuantitativos Aplicados a la Economía y la Gestión (CMA) https://ojs.economicas.uba.ar/RIMF/article/view/1760/2494 Revista de Investigación en Modelos Financieros; Vol. 1 (2020): Revista de Investigación en Modelos Financieros; 18-28 2250-6861 2250-687X Creación de valor económico. Estrategia Corporativa. Estrategia Competitiva. Asignación estratégica de recursos. Riesgo estratégico. Diversificación del portafolio. Economic Value Creation. Corporate Strategy. Competitive Strategy. Strategic Resource Allocation. Strategic risk. Portfolio diversification THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES EL CFO (CHIEF FINANCIAL OFFICER): DE LOS RESULTADOS A LAS CAUSAS info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=modelfin&d=1760_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Creación de valor económico. Estrategia Corporativa. Estrategia Competitiva. Asignación estratégica de recursos. Riesgo estratégico. Diversificación del portafolio.
Economic Value Creation. Corporate Strategy. Competitive Strategy. Strategic Resource Allocation. Strategic risk. Portfolio diversification
spellingShingle Creación de valor económico. Estrategia Corporativa. Estrategia Competitiva. Asignación estratégica de recursos. Riesgo estratégico. Diversificación del portafolio.
Economic Value Creation. Corporate Strategy. Competitive Strategy. Strategic Resource Allocation. Strategic risk. Portfolio diversification
Levy, Alberto
THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
topic_facet Creación de valor económico. Estrategia Corporativa. Estrategia Competitiva. Asignación estratégica de recursos. Riesgo estratégico. Diversificación del portafolio.
Economic Value Creation. Corporate Strategy. Competitive Strategy. Strategic Resource Allocation. Strategic risk. Portfolio diversification
description 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.
format Artículo
publishedVersion
author Levy, Alberto
author_facet Levy, Alberto
author_sort Levy, Alberto
title THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
title_short THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
title_full THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
title_fullStr THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
title_full_unstemmed THE CHIEF FINANCIAL OFFICER: FROM RESULTS TO CAUSES
title_sort chief financial officer: from results to causes
publisher Centro de Investigación en Métodos Cuantitativos Aplicados a la Economía y la Gestión (CMA)
publishDate 2020
url 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
work_keys_str_mv AT levyalberto thechieffinancialofficerfromresultstocauses
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