CFA Institute

AUGUST 18, 2020

Low accounting comparability can be costly for both firms and managers.

Accounting 52

Accounting Performance Measuring GAAP Accounting Standards 52

CFA Institute

FEBRUARY 17, 2021

Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?

Accounting 52

Accounting Performance Measuring Accounting Standards Risk Management 52

CFA Institute

MARCH 30, 2020

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

Accounting 52

Accounting Performance Measuring Accounting Standards Economics 52

Beacon CFO Plus

OCTOBER 11, 2022

The substantive issue behind this challenge is how to effectively measure performance in an environment that does not lend itself to hard and fast metrics. The fact is that no performance measurement will be perfect across every section of an organization. Customer: Customer satisfaction, account share.

Performance Measuring 52

Performance Measuring Manufacturing Economics Communication 52

CFA Institute

AUGUST 9, 2019

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.

Accounting 52

Accounting Investments Performance Measuring Accounting Standards 52

CFO Talks

MARCH 14, 2024

Link Performance Measures to Strategy: Aligning performance metrics with the company’s strategic goals is vital. The CFO should review and adjust the existing measurement systems to ensure they are driving the desired behaviors and outcomes.

CFO 40

CFO Performance Measuring Benchmarking Restructuring 40

CFA Institute

MARCH 5, 2021

You can find significant alpha in the mechanics that drive GAAP accounting.

GAAP 52

GAAP Accounting Performance Measuring Accounting Standards 52

CFO Talks

MARCH 20, 2024

The modern CFO: Guardian, Change-maker, Manager, Planner To help new accountants get ready for a CFO role at large companies, the Institute of Chartered Accountants of Ontario (ICAO) and Queen’s University conducted extensive research on the roles of the CFO. Strategist (Planner) , plotting the company’s financial future.

CFO 52

CFO Compliance Performance Measuring Education 52

CFO Talks

MARCH 20, 2024

Think of a Controller as the head of getting day-to-day money matters right, like making sure every penny is accounted for and reports are spot-on. Accounting Responsibilities: Both the CFO and Controller collaborate on overseeing the annual audit, ensuring thoroughness and compliance. The CFO, however, looks at the bigger picture.

CFO 52

CFO Accounts Payable Financial Analysis Auditing 52

CFA Institute

DECEMBER 29, 2020

The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.

Financial Reporting 52

Financial Reporting Accounting Valuation Performance Measuring 52

Centage

SEPTEMBER 11, 2023

Improving Accountability Fostering accountability within your organization is another big advantage budget vs actuals analysis gives you. Learning from past variances and adjusting your budgets and strategies accordingly gives you the insight to consistently improve your company’s financial performance.

Financial Planning and Analysis (FP&A) 105

Financial Planning and Analysis (FP&A) Budgeting Forecasting Performance Measuring 105

CFA Institute

JUNE 2, 2021

Cost of capital is a tenuous concept. Charlie Munger amusingly calls it a “perfectly amazing mental malfunction.”.

Accounting 52

Accounting Performance Measuring GAAP Accounting Standards 52

Future CFO

FEBRUARY 16, 2022

83% of respondents said they would like mandatory reporting of ESG performance measures against global standards. There is real impetus now behind sustainability reporting mandates, crucial to a board’s accountability,” Hobbs observed. That figure jumps to 68% of board chairs and non-executive board directors.

Performance Measuring 52

Performance Measuring Leadership Risk Management Economics 52

CFO Network

SEPTEMBER 13, 2021

With accounting and financial services benchmark reporting strategies, you can increase customer satisfaction, customer retention, and ultimately profits. Competitor research tends to focus solely on performance measures but benchmarking looks at the bigger picture and focuses on best practices.

Benchmarking 78

Benchmarking Performance Measuring Technology Accounting 78

Spreadym

SEPTEMBER 19, 2023

Performance Measurement Budget: Budgets are primarily used to measure actual performance against planned performance. Forecast: Forecasts are not used for performance measurement in the same way as budgets.

Budgeting 59

Budgeting Forecasting Cash Flow Forecasting Benchmarking 59

PYMNTS

FEBRUARY 5, 2020

For the companies that pay these workers, sometimes globally and across currencies, managing accounts payable (AP) processes is quickly becoming a complex endeavor. When every invoice is fully accounted for within a firm, he explained, financial professionals gain insight into the real sources of revenue — as measured against costs.

Invoicing 61

Invoicing Accounts Payable Foreign Exchange Currencies 61

Spreadym

JUNE 27, 2023

Performance Measurement: Financial Planning and Analysis establishes performance metrics and key performance indicators (KPIs) to monitor and evaluate the organization's financial performance against set targets. FP&A identifies areas for cost savings, process improvements, and resource reallocation.

Financial Planning and Analysis (FP&A) 52

Financial Planning and Analysis (FP&A) Planning Financial Analysis Budgeting 52

PYMNTS

JUNE 6, 2017

Under Armour ‘s DTC for Q4 saw a 23 percent increase from the year prior, and Nike ‘s DTC accounted for 27 percent of its $8-billion revenue this past quarter. With many retailers’ DTC sales accounting for nearly half of their profits, it may be safe to say that it’s here to stay.

Performance Measuring 40

Performance Measuring Retail Sales eCommerce 40

PYMNTS

DECEMBER 2, 2016

The outside-looking-in approach involves randomly taking credit files for 15 million consumers from the databases of the national credit reporting companies (CRCs — Equifax, Experian and TransUnion) in order to test how its own models stack up, performance-wise.

Performance Measuring 52

Performance Measuring Economics Accounting Credit Risk 52

Michigan CFO

JULY 8, 2022

But a bookkeeper, accountant, or controller is not a CFO. A CFO can create financial reports that simplify the bookkeeper or accountant numbers into informative metrics that a business owner can act upon. This may mean different sales models or tactics, different performance measurements, or different forecasting techniques.

CFO 40

CFO Forecasting Accounting Planning 40

PYMNTS

AUGUST 3, 2016

In recognition of our ten-year anniversary , this paper highlights our most recent validation results and also presents insights gleaned from a decade of credit score model performance.”. It’s also able to measure various characteristic trends, risk and population volumes in order to determine true performance measures.

Performance Measuring 40

Performance Measuring Economics Accounting 40

CFA Institute

OCTOBER 31, 2021

Risks can be known in advance. You just need to be curious enough.

Performance Measuring 92

Performance Measuring Risk Analysis Risk Management Economics 92

CFA Institute

JUNE 11, 2021

A focus on intangible value creation can bring more financial discipline to ESG investments.

Investments 52

Investments Performance Measuring Accounting Standards Economics 52

CFA Institute

JANUARY 11, 2019

Intangible assets are increasingly critical to corporate value, and new valuation methods need to be deployed to accurately calculate their worth.

Valuation 63

Valuation Performance Measuring Financial Analysis Economics 63

CFA Institute

APRIL 5, 2021

GAAP sometimes misrepresents business reality. We can use that fact to generate some alpha.

GAAP 52

GAAP Performance Measuring Accounting Standards Economics 52

CFA Institute

MAY 19, 2021

A key lesson from the "Enron of Germany": If you see something, say something.

Performance Measuring 52

Performance Measuring Accounting Standards Communication Leadership 52

CFA Institute

MAY 18, 2020

Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

Performance Measuring 52

Performance Measuring Accounting Standards Risk Management Economics 52

CFO Share

AUGUST 8, 2023

Customer Lifetime Value (CLTV): Represents the total revenue a business can expect from a single customer account. Manufacturing Utilization Rate: This KPI measures the percentage of actual manufacturing time used out of the available production time.

Performance Measuring 52

Performance Measuring Manufacturing CFO Financial Analysis 52

PYMNTS

MAY 7, 2020

Performance monitoring attempts to identify and solve issues that might affect customers’ experiences with apps, such as intuitiveness, functionality or features that do not work as intended. The second major performance measurement area is engagement, which measures how many users are accessing and using apps developed via a given API.

Banking 60

Banking Performance Measuring B2B Compliance 60

Planful

DECEMBER 8, 2015

Integrate revenue plans and performance measures with sales, operational, and accounting systems. To enable growth, finance must do the following: Streamline deal closure and delivery execution. Elevate the customer experience in billings and collections. Accelerate cash collection and revenue recognition.

Finance 40

Finance Performance Measuring Budgeting Compliance 40

Barry Ritholtz

OCTOBER 24, 2022

I think a lot of people think of Morningstar, and rightly so for the star ratings, which are performance measurements. And he outlines credit cards, and he outlines mutual funds and money market funds and retirement accounts. What makes a good investment strategy? And the book I read its version was in the 1990s.

Investments 52

Investments Valuation Benchmarking Marketing 52