Measuring performance against strategy Key findings about the CFO role in measuring performance against strategy: Sixty-one percent of the 652 CFOs we surveyed consider measuring performance against strategy — including financial and non-financial measures — to be an important priority for their business, making it the activity that CFOs prioritize most highly out of those examined in this study. A significant majority of the respondents — 62% — feel they make a significant or very significant contribution to performance measurement. However, performance measurement is also cited as the number one area where CFOs feel they need to make a bigger contribution. Four performance measurement priorities for the CFO and CEO: 1 Balance hindsight with foresight. 2 Turn data into performance insight through new technologies and skills. 3 Measure and manage non-financial metrics that matter such as “performance against purpose.” 4 Measure customer experience to build trust and bottom-line value. 3 Partnering for performance Part 5: the CFO and the chief executive officer 16

Partnering for Performance Part 5 - Page 18 Partnering for Performance Part 5 Page 17 Page 19

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