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As business units envision and createıor refine and rebuildıbusiness models, finance takes an increasingly important role as their partner. In our survey and interview program among senior finance executives, we found that finance teams are eager to move beyond their traditional accounting and compliance functions and apply their expertise to the core of the businessıthose activities that are most directly tied to the company's success or failure in the marketplace. Being seen as a full partner in collaboration with business managers is one of the most important factors for success in achieving the most dramatic improvements. This report explores how the finance function works with business managers to demonstrate the value that their informational capabilities and analytical acumen has for improving and expanding the business' core products and services.