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The third annual Global Business & Spending Monitor research program explores how senior finance executives plan to help position their companies for future growth as the world economy improves and the spending and investment decisions their companies are making to support their growth plans. Through a survey and in-depth interviews, senior finance executives at global companies indicate that they are optimistic about their companies' future prospects, but they also reveal that they are moving forward cautiously. While executives look to take advantage of the expected rise in demand, they are also careful to continue to manage the bottom line closely. Over the next year, executives say their companies plan to bring new products and services to market and to expand market access. At the same time, they plan to improve both production and administrative processes. Executives also expect to restore spending in categories that will boost growth while keeping discretionary spending under control.