CFO视野：高效业绩获得 CFO INSIGHTS - DELIVERING HIGH PERFORMANCE

CFO Insights: Delivering High Performance explores the implications of Accenture’s high performance finance research and interprets the link between high performance business and the role of the CFO in delivering this. Written from the perspective of the Chief Financial Officer, the book provides real-world, relevant examples, including flagship interviews with CFOs of high performing businesses. The book also includes industry analyses prepared by the Accenture Strategy and Business Architecture Practice, case studies, and chapters dedicated to the CFO and financial practices of Japan, China, Latin America, and Eastern Europe.
　　From the Inside Flap
　　“A transformation is taking place in the role of the CFO. CFOs have started to figure out that their role is changing. They need to adapt their personal behavior, time allocation and skills in their organization to deliver more broadly based services to their organizations.”
A high-performance business must effectively balance today’s needs and tomorrow’s opportunities, consistently outperforming its peers over time, across business cycles, industry disruptions and changes in CEO leadership.
　　Much has been written about the CFO’s expanded role, but less is said about the capability gap this creates within the finance organization due to organization models, business processes, information systems, and decision support tools failing to keeping pace.
　　Accenture’s research explores that gap and presents a new operating model that sets the finance function of high-performance businesses apart from their peers. This research uncovers five common characteristics among companies that are “Masters of Finance”:
　　A value-centered culture
　　An enterprise performance management system
　　Shared services operations
　　Strong capital stewardship
　　Broad and unique views of enterprise risk management
　　This high-performance finance framework has been tested through the lens of the global CFO through interviews with over 250 senior finance executives. It includes metrics and insights from The Hackett Group, whose benchmarking methodology and database are the gold standard for defining and measuring how finance cost structures and leading practices change over time.

Michael Sutcliff is the managing partner of the Accenture Finance & Performance Management service line. Mr Sutcliff has extensive experience in strategy, business architecture, systems integration, business transformation and outsourcing engagements across multiple geographies and industries. His responsibilities include developing new service offerings and alliance relationships, and managing Accenture’s consulting services of interest to senior finance executives. Since joining Accenture, Mr Sutcliff has specialized in large-scale finance transformation programs involving financial and strategic planning, enterprise performance management, finance operations and reporting, shared services and outsourcing, and tax compliance. In addition, Mr Sutcliff was involved with launching Accenture Finance Solutions as a new outsourcing business unit.

Preface
Abbreviations
1 What it Takes to be a High-Performance Business
　Pursuing ever-higher levels of performance
　The link between fi nance mastery and high performance at Caterpillar
　Identifying and evaluating high-performance businesses
　High performance and enterprise value creation
　Continuous improvement
　CFO Insights: lessons from the masters
2 High-Performance Leadership
　High-performance leadership through the lens of the CFO
　Maintaining fi scal discipline in the face of trade-offs
　The CFO as change agent and team builder
　Recruiting and retaining talent: a CFO imperative
　Maximizing your opportunities for impact
　CFO Insights: lessons from the masters
3 Masters of Finance Framework
　Delivering outstanding growth and profi tability
　Why is fi nance mastery important?
　The fi ve capabilities that lead to fi nance mastery
　About our research
　Tailoring the fi nance mastery framework to support corporate strategy
　What is the journey to high performance?
　Why does fi nance mastery change over time?
　How do you know if you have achieved fi nance mastery?
　The Hackett Group on fi nance mastery
　CFO Insights: lessons from the masters
4 Value-Centered Culture
　Finance in the center of the value-creation process
　Developing a value-centered culture
　How can fi nance help foster a value-centered culture?
　The journey to a value-centered culture
　The Hackett Group on value-centered culture
　CFO Insights: lessons from the masters
5 Enterprise Performance Management
　Transforming fi nance in the journey to value-based management
　Effective performance management
　How do the most successful organizations approach EPM?
　Sustaining high performance over time
　EPM capabilities drive value and enable strategy execution
　The Hackett Group on enterprise performance management
　CFO Insights: lessons from the masters
6 Finance Operations
　Driving corporate-wide benefi ts through high-performance finance operations
　Finance: building an effi cient engine
　Finance operations: service capability, not simply efficiency
　High performers embrace best practices selectively
　CFO Insights: lessons from the masters
7 Capital Stewardship
　Converting future initiatives into value
　Capital stewardship is a critical skill in creating high performance
　Focus on explaining how capital investments will generate future value
　Developing a rigorous capital allocation process
　The Hackett Group on capital stewardship
　CFO Insights: lessons from the masters
8 Enterprise Risk Management
　Managing risk in a volatile industry environment
　The changing defi nition of enterprise risk management
　A risk management framework
　The components of good risk management
　Regulatory requirements and compliance
　The Hackett Group on: enterprise risk management
　CFO Insights: lessons from the masters
9 Managing the Change Journey to High Performance
10 High Performance in the Public Sector
11 High-Performance Finance in Latin America
12 High-Performance Finance in Eastern Europe
13 High-Performance Finance in Asia
14 High-Performance Finance in Japan
15 High-Performance Finance in China
Biographies
Index