Few CFOs today can avoid grappling with the rising cost of benefits. Mounting health- and retirement-plan costs present tough choices, but outsourcing and technology often create as many problems as solutions. We asked 295 senior finance executives from a diverse range of companies to share their views on the challenge and tell us how they are responding. As the numbers on the following pages show, these executives face a dilemma: how to trim expenses without undercutting their human-capital investments.
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Human Capital