如何成为XXXX年的CFObijb.docx

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1、CFO2010IFACFinnanciaal andd Manaagemennt Acccountting CCommittteeJanuaryy 20022The Rolle of the CChief Financiial Offficerr in 22010Issued by thhe IntternattionallFederattion oof AcccountaantsThe misssion of thhe Intternattionall Fedeeratioon of Accouuntantts (IFFAC) iis thee worlldwidee deveelopmee

2、nt annd enhhancemment oof an accouuntanccy proofessiion wiith haarmoniized sstandaards, able to prrovidee servvices of coonsisttentlyy highh quallity iin thee publlic innteresst. This boooklett was prepaared bby thee Finaanciall Manaagemennt Acccountiing Coommitttee (FFMAC) of IFFAC. TThe miissionn

3、of FFMAC iis: To encoouragee, ampplify and ssuppleement progrrams tthat ffocus on thhe finnanciaal andd manaagemennt acccountaant, aas connducteed by IFAC Membeer Boddies tto: Providee for the ddeveloopmentt and suppoort off suchh proffessioonals; and Build ppublicc awarrenesss, undderstaandingg and

4、 demannd forr theiir serrvicess; To provvide aan intternattionall foruum forr exchhange of innformaation regarrding curreent deeveloppment and eemergiing isssues that shapee the managgementt accoountinng proofessiion.The FMAAC wellcomess any commeents yyou haave onn thiss bookklet. Commeents sshould

5、d be ssent tto:Techniccal DiirectoorInternaationaal Fedderatiion off Accoountannts535 Fiffth Avvenue, 26thh FlooorNew Yorrk, Neew Yorrk 100017-36610 USSAFax: +11 212-286-99570E-mail: edcoommenttsifaac.orggCopies of thhis paaper mmay bee downnloadeed freee of chargge froom thee IFACC webssite aat www

6、w.ifacc.org.Copyrigght Januaary 20002 byy the Interrnatioonal FFederaation of Acccounttants. All rightts resservedd. No part of thhis puublicaation may bbe repproducced, sstoredd in aa retrrievall systtem, oor traansmittted iin anyy formm or bby anyy meanns, ellectroonic, mechaanicall, phootocoppyin

7、g, recoordingg, or otherrwise, withhout tthe prrior wwritteen perrmissiion off the Interrnatioonal FFederaation of Acccounttants.ISBN: 11-8874464-777-8FOREWORRDThe Finnanciaal andd Manaagemennt Acccountiing Coommitttee (FFMAC) of thhe Intternattionall Fedeeratioon of Accouuntantts (IFFAC) eexplorres

8、 emmerginng treends aand seeeks tto reppresennt conntempoorary best practtice iin thee domaain off accoountinng worrk conncerneed witth thee manaagemennt of organnizatiions. This is doone prrimariily thhroughh a raange oof pubblicattions: annuual thheme bbookleets, aan annnual ccollecction of arrtic

9、lees of meritt, ressearchh studdies, Interrnatioonal MManageement Accouuntingg Pracctice Stateementss (IMAAPS) aand guuides for ppractiitioneers. TThese publiicatioons arre avaailablle thrrough the IIFAC wwebsitte at www.iifac.oorg.Past thheme bbookleets haave cooveredd topiics liike Maanagemment AA

10、ccounntancyy in tthe Yeear 20004 annd Thee Seniior Fiinanciial Offficerr in tthe Yeear 20005. SSuch hhas beeen thhe speeed off channge thhat thhese ddocumeents ddescriibe prracticce todday. A recennt stuudy (NNo. 111) exaaminedd A Prrofesssion TTransfforminng: Frrom Acccountting tto Mannagemeent. TT

11、his eexplorred emmerginng treends ffrom tthe viiew off 12 mmemberr bodiies off IFACC reprresentting ssix coountriies. FFour oof thee bodiies arre speecialiist asssociaationss lookking aat thee fielld of managgementt accoountinng; thhe remmaininng eigght arre proofessiional bodiees seeeking to bee mo

12、ree respponsivve, annd morre reppresenntativve, off theiir memmbers workiing inn manaagemennt-rellated roless, in businness aand puublic practtice. The stuudy exxploreed thee 12 pprofesssionaal asssociattions in vaaryingg stagges annd staates oof traansitiion too the futurre andd eachh toldd theiir

13、ownn storry to date. The insigghts aand chhangess theyy weree purssuing indivviduallly weere coollecttivelyy indiicativve of an unnderlyying oor immminentt trannsformmationn in tthe prrofesssion.This iss bestt summmarizeed by statiing thhat thhe finndingss idenntifieed thaat thee finaance ffunctiion

14、 inn orgaanizattions was ttransfforminng iin terrms off a vaalue aadded managgeriall focuus, itts areea of organnizatiional invollvemennt, thhe cappabiliities expeccted ffrom iit andd its leadeershipp (thee Chieef Finnanciaal Offficer), thee conssolidaation, elimminatiion orr outssourciing off muchh

15、 of iits woork reesponssibiliities, and the rradicaal redductioon of its hheadcoount. It seemmed seensiblle, thherefoore, tto cannvas tthe viiews oof 10 leadiing chhief ffinanccial oofficeers too get them to teell thheir sstoriees. Thhis thheme bbookleet is the rresultt of tthat eexerciise. OOnce aa

16、gain, the membeers off FMACC idenntifieed leaaders in thheir ffield acrosss manny couuntriees, buusinessses aand puublic sectoors. TThey aagreedd thatt thiss storry wouuld bee bestt desccribedd throough tthe faacilittationn of aa leadding aauthorr, andd enroolled the hhelp oof Robbert BBruce, Accoou

17、ntanncy Edditor of Thhe Timmes.The Chiief Fiinanciial Offficerrs aree all from compaanies with easilly reccognizzable namess and with viewss fromm Nortth Ameerica and EEuropee, toggetherr withh counntriess likee Argeentinaa and Hong Kong. We tthank them for tthe tiime thhey gaave too the interrviews

18、s, butt espeeciallly forr theiir canndid ccommennts annd forr sharring ttheir insigghts. It waas enccouragging, from an FMMAC viiewpoiint, tto notte thaat alll of tthem aaddresss thee rolee of tthe CFFO in the sstrateegic ddirecttion oof theeir coompaniies.Other nnotablle toppics ccovereed inccluded

19、d inveestor relattions, acquuisitiions aand thhe CFOO rolee in ccorporrate ggovernnance and rrisk mmanageement.This thheme bbookleet, Thhe Rolle of the CChief Finanncial Officcer inn 20100, tellls thhe stoory frrom thhe inddividuual viiewpoiints oof theese CFFOs whhich ccan bee seenn in tthe thhemes

20、 choseen: Developping aa Visiion for the FuutureManaginng thee Infoormatiion FllowMoving Away from TranssactioonsTreasurry Willl Takke PriiorityyBecominng thee Proccess OOwnerPart off the Team Butt AparrtChief PPlanniing OffficerrStrateggic Chhangess to tthe Fiinancee RoleeConcernn Abouut Gloobal MM

21、arkettsThe Impportannce off CommmunicaationThis riich veein off insiights, togeether with our sstudy of a profeessionn trannsformming ffrom aaccounnting to maanagemment, will fuel the wwork oof FMAAC in the ccomingg yearrs. The strrategyy of FFMAC aaddressses: Thoughtt leaddershiip in expannding the

22、 ffield of prracticce knoown ass manaagemennt acccountiing; Sharingg of bbest ppractiice inn thiss fielld glooballyy; andd Assistiing deevelopping ccountrries aas theey expplore the bbenefiits off manaagemennt acccountiing.Finallyy, my thankks to thosee membbers oof FMAAC whoo orgaanizedd thiss proj

23、ject tto briing thhese lleadinng inttervieews too our attenntion. Thiss grouup connsisteed of:Bill Coonnelll, Dirrectorr of RRisk MManageement, BOC Groupp plc;Chris JJacksoon, Heead off the Facullty off Finaance aand Maanagemment, Instiitute of Chharterred Acccounttants in Ennglandd and Waless;Gary

24、Luuoma, Profeessor, Univversitty of Southh Caroolina;Richardd Malllett, Technnical Direcctor, Charttered Instiitute of Maanagemment AAccounntantss;Frank MMoers, Univversitty of Maasttrichtt; anddJohn Moorrow, Vicee Pressidentt, Thee New Finannce, AAmericcan Innstituute off Certtifiedd Publlic Acccou

25、nttants.BILL COONNELLLChairmaanMemberss of tthe Fiinanciial & Managgementt Commmitteee:Williamm Connnell, Chairr, Uniited KKingdoomSantiaggo C. Lazzaati, AArgenttinaDavid JJeffriies, AAustraaliaGerhardd Pracchner, AusttriaDr. Khaalid AA. Ateeeq, BBahraiinRaymondd G. DDarke, CanaadaPascal Girauud, Fr

26、rancePeter AA.M. SSamperrs, NeetherllandsMuhammaad Asllam, PPakisttanMarco AAntoniio Zalldivarr, PerruZein Ell Abdiin El Boraiie Ahmmed, SSudanGary Luuoma, Uniteed Staates oof AmeericaCONTENTTSINTRODUUCTIONNAn Overrview by Roobert Brucee, Acccountaancy EEditorr of TThe Tiimes.1INTERVIIEWSThe folllow

27、inng inttervieews weere coonductted byy Robeert Brruce:Carlos Oliviieri:Devellopingg a Viision for tthe FuutureQuilmees Inddustriial, AArgenttina3John Scchmolll:Managging tthe Innformaation FlowColes Myer, Austtraliaa 7Angela Holthham:Movinng Awaay froom TraansacttionsNabiscco, Caanada 11Heinz-JJoac

28、hiim Neuubrgeer:Treassury WWill TTake PPrioriitySiemenns, Geermanyy15Jan Hommmen:Becomming tthe Prrocesss OwneerPhilipps, Hoollandd19Norman Lyle:Part of thhe Teaam BBut AppartJardinne Matthesonn, Honng Konng 23Sten Foornelll:Chieff Plannning OfficcerEricssson, SSwedenn27Tony Issaac:Strattegic Changg

29、es too the Finannce RooleBOC Grroup, Uniteed Kinngdom31Iain Luumsdenn: Conceern Abbout GGloball MarkketsStandaard Liife, UUnitedd Kinggdom35John Coonnorss:The IImporttance of CoommuniicatioonMicrossoft, Uniteed Staates39CFO2010The CFO and the Role of InformationOverview by Robert BruceA couplle of i

30、nsigghts ffrom ttwo off the Chieff Finaanciall Offiicers interrvieweed durring tthis pprojecct summ up tthe sccale oof thee channge thhey exxpect acrosss thee nextt decaade. JJohn CConnorrs is CFO oof Miccrosofft. “PPeoplee willl havee acceess too infoormatiion inn a waay thaat theey nevver haad in

31、the ppast,” he saaid, “wwhich meanss the premiium onn commmunicaating finanncial inforrmatioon willl be enormmous.” Jan HHommenn is ggloball CFO of thhe eleectronnic giiant, Philiips. HHis meessagee was simpller buut no less apocaalyptiic. “TThe sppeed aat whiich yoou willl havve to do thhings will

32、be miind-boogglinng,” hhe saiid. The inttervieews wiith 100 of tthe grreatesst CFOOs of our eera arround the wworld coverred a wide rangee of iissuess. Butt it wwas allways inforrmatioon, itts usees andd poweer, whhich llay att the heartt of wwhat tthey wwere ssayingg. Theey alsso thoought that the

33、rrole oof thee CFO wouldd movee towaards oone whhere aactingg as gguardiian off thatt infoormatiion annd actting aas a sstewarrd andd comppliancce offficer was tthe ceentrall respponsibbilityy. Theey thoought that the ppositiion off the CFO aas a ppivotaal rolle witthin aa corpporatee struucturee wo

34、ulld conntinuee and the rrelatiionshiip witth thee CEO, whetther aas resstrainning iinflueence, guarddian oof thee corpporatee conssciencce, orr as tthe reeal sttrateggist bbehindd the boardds pllans, wouldd be aat thee hearrt of that.They feelt thhat thhe chaanges withiin thee rolee of tthe CFFO wo

35、uuld reeflectt the way tthe fiinancee funcction wouldd becoome a proceess syystem, withh muchh of iit outtsourcced orr achiieved throuugh jooint vventurres. TThey ffelt tthat tthe fiinancee funcction had tto remmain tthe beedrockk but had tto beccome mmore sstrateegy-orrienteed. Thhis woould cchange

36、e the naturre of the ppeoplee who becamme CFOOs. Ouut wouuld goo the figurres-baased CCFO annd in wouldd comee leadders wwith sstrongg perssonaliities and aa widee undeerstannding of maarketss and cultuural iissuess. The esssence of thhe chaanges prediicted was tthat tthe roole off the CFO iin thee

37、yearr 20100 woulld be shapeed by theirr posiition on a globaal corrporatte staage.Norman Lyle, Grouup Finnance Direcctor oof Jarrdine Matheeson iin Honng Konng, suummed up thhe wayy CFOss woulld chaange. “The CFO,” he saaid, “nneeds to guuard tthe innformaation. The CFO iis noww ofteen seeen as the

38、aautomaatic ddeputyy CEO and iis thee persson whho deaals wiith thhe outtside worldd. Joohn Scchmolll, CFOO of CColes Myer, Austtraliaas laargestt retaail grroup, thougght thhe CFOOs of the yyear 22010 “wwill hhave tto be experrts att inteerpretting tthe innformaation and ccommunnicatiing itt to tth

39、e orrganizzationn.” Stten Foornelll, CFOO of ttelecoommuniicatioons giiant EEricssson, ssuggessted tthat, as allreadyy happpens iin tecchnoloogy coompaniies, “yyou arre preetty ddeep iin thee operrationnal siide annd youu dont worrk verry mucch witth purre finnance.”“In thee futuure,” said Tony Isaa

40、cc, whoo proggresseed froom CFOO to CCEO att BOC, the indusstriall gasees giaant baased iin thee UK, “muchh of tthe CFFOs rrole wwill iincludde strrategiic plaanningg, finnanciaal plaanningg and risk managgementt.” Iaain Luumsdenn, currrentlly Finnance Direcctor oof Staandardd Lifee, thee giannt Edi

41、inburggh-bassed fiinanciial seervicees grooup, iis anoother who iis aboout too becoome CEEO. Buut he proviides aa notee of sskeptiicism aboutt the growtth of inforrmatioon. “II haveent sseen aa corrresponnding increease iin useeful iinformmationn,” hee saidd. “Thhere hhas beeen a huge increease iin

42、useeless inforrmatioon.”But it is thhe gloobal wwhich dominnates. Angeela Hoolthamm, whoo receently steppped doown ass CFO of Naabiscoo in CCanadaa, wass cleaar on that. “It is alll goiing too be ggloball,” shhe saiid. “EEverytthing aboutt a buusinesss neeeds too be ggloball and less and lless sspec

43、iffic too any givenn counntry.”These cchangees willl, inn theiir turrn, chhange the rresponnsibillitiess of tthe CFFO. “TThe CFFO willl neeed thee convvictioon andd courrage tto staand upp to ttheir businness ccolleaagues,” saiid Norrman LLyle. “For exampple, wwhen aa propposed acquiisitioon jusst d

44、oeesnt make sensee, thee CFO will need to bee ablee to aarticuulate why tthis iis thee casee and hold his ccornerr.” Annd thaat willl meaan a vvery ddifferrent ttype oof perrson. “We aare loookingg for peoplle whoo are happyy not to woork inn the back room but hhappy to woork onn the frontt foott,”

45、saaid Joohn Scchmolll. “Peeople who eenjoy commuunicatting aand woorkingg in tteams.” Andd thatt meanns thaat manny morre CFOOs in the yyear 22010 wwill hhave aarriveed at theirr rolee via line-managgementt respponsibbilitiies raather than the ttradittionall routte viaa the finannce fuunctioon. “PPe

46、oplee havee to uundersstand the bbusineess annd havve a sstrongg finaanciall backkgrounnd,” ssaid JJohn CConnorrs. “BBut CFFOs whho didd not servee in tthe fiinancee funcction will becomme mucch morre commmon.”The oveerall impreessionn giveen by thesee 10 CCFOs ffrom aaroundd the worldd is oone off

47、conffidencce. Thhe rolle of the CCFO iss a sttrong one aand itts groowth, as thhe preedictiions oof thee yearr 20100 makee cleaar, iss assuured. That growtth willl be basedd on ccompleex infformattion aand itts fasst delliveryy but also basedd firmmly onn the strenngthenning oof thee CFO as thhe pivvotal and iincreaasinglly powwerfull rolee withhin thhe c