While it's not debatable that variance analysis is an important FP&A tool, companies differ in how they apply it.
As tempting as it can be to blame uncontrollable factors for variances to plan, effective leaders instead prepare for mitigating the impact.
Professor Tom Conine discusses the challenges of operating a business during a time of low economic growth and how to respond.
Counterintuitively, meeting financial commitments is tougher when the business is inching along than when growth is gangbusters, finance prof says.
Operating margins for U.S. companies with subsidiaries in Europe or Japan are getting whacked by foreign exchange this year.
It's when operating returns don't exceed estimated your estimated cost of capital, rounded up to the next whole number.
The ability to meet budget commitments hangs in the balance.
Stanley Black &spamp; Decker has gotten a $60 million direct return over 10 years on its investment in educating high-potential finance staffers.
The computer giant&spamp;rsquo;s financial-education programs rely on a mix of long-distance and local learning.
The big technology company&spamp;rsquo;s efforts to educate its top finance talent are marked by a mix of virtual and face-to-face elements, which is a sensible if not-too-common approach.
