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- While our previous research programs have documented the finance function's embrace of an increasingly strategic role, our latest survey of senior finance executives confirms that operational excellence is also part of finance's broad directive. Respondents tell us theyıre eager to help their companies achieve excellence in operating performance by building strong relationships with operating managers and providing the critical data operations truly needs. While the majority of respondents confirm they are already involved with operations, they say there's still more finance can do. In this report, senior finance executives reveal the factors that affect their ability to work well with operations, including the skills that are critical for finance executives' professional effectiveness in lean times.