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2004 Compensation Survey Tables
With stock options tainted, pay packages grow more diverse -- and smaller.
CFO Staff, CFO Magazine




How the Survey Was Conducted

The 2004 CFO compensation survey is based on data from Mercer Human Resource Consulting's 2004 Finance, Accounting & Legal Compensation Survey. The methodology for this year's survey has changed from previous years'. Unless otherwise noted, CFO data refers only to the top corporate CFO, and not to others within the same organization who have a CFO title. As a result, data from this year's survey should not be compared with CFO data in previous CFO magazine surveys.

This year's survey, which collected data on 115,229 employees at more than 2,000 responding organizations, including 576 companies that reported data on chief financial officers. Most responses were collected on or around March 1.

Fifty-three percent of businesses responding were public, 23 percent were private, and 23 percent were government, educational, or nonprofit organizations. Average revenues totaled $3.8 billion. Of the respondents, 52 percent worked for parent organizations, 23 percent held positions in divisions, and 20 percent worked in subsidiaries.

The list of the 20 top-paid CFOs was compiled separately by Mercer's Executive Compensation Research Unit, based on proxy data filed by 350 of the largest U.S. companies as of April 1. Total compensation is based on salary, bonus, options grants, long-term incentive payments, and the value of restricted stock at the date of grant.

The 2004 Finance, Accounting & Legal Compensation Survey supplies a full range of compensation data on salaried employees in the finance department. The price of an online copy is $595 for participants and $1,795 for nonparticipants. The price of a hard copy is $695 for participants and $1,895 for nonparticipants. To obtain a copy, go to www.imercer.com or call (800) 333-3070.

Return to the article "Changing Fortunes: The 2004 Compensation Survey."



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