CFO Succession Planning: Building the Next Generation of Finance Leaders
CFO succession planning is a growth strategy. Explore board oversight, leadership development, internal and external candidates, and the economics of continuity.
How to Evaluate Supplier Bulk Discounts and Minimum Order Quantities
Should you accept a supplier’s bulk discount? Calculate inventory carrying costs, cash tied up, demand risk, and minimum order quantity alternatives.
How to Decide Whether to Discontinue an Unprofitable Product
Should you discontinue an unprofitable product? Compare avoidable costs, contribution margin, capacity and exit costs before making the call.
How to Evaluate Longer Customer Payment Terms: A CFO Guide
Should a CFO accept net 90 payment terms? Here’s how I’d calculate the financing cost, compare options, and protect cash before approving the deal.
Galderma’s $1.5 Billion Skincare Deal. Somebody Please Show Me the Synergy Spreadsheet.
Strategic fit can be compelling. I’d still trace Galderma’s ZO deal through the purchase price, financing and the people expected to deliver the synergies.
Lonza Wants Higher Margins From Maturing Investments. I’d Like to Meet the Payback Schedule.
A facility can open on schedule while its return remains years away. I’d follow Lonza’s margin ambitions through qualified output, invested capital and cash.
Rio Tinto Targets $5 Billion in Capital Release. I’d Start With the Cash We Already Own.
Before borrowing more, I’d question the cash already tied up in the business. Rio Tinto’s capital release plan shows why the footnote and the tradeoffs matter.
Workday Wants AI Agents to Do the Finance Work. Wonderful. Who Signs Off When They’re Wrong?
Workday announced autopilot agents that can monitor payroll, prepare accounting work, flag exceptions and route approvals. I like automation. I also like knowing who authorized the journal entry. Call me sentimental.
A $700,000 Signing Bonus for a CFO? I’d Like to See the Hiring Economics, Please.
A $700,000 CFO signing bonus can be rational. I’d compare the premium with the cost of waiting, interim leadership and the capability the company needs.
Diesel Prices Are Wrecking the Freight Budget. The IEA Says the Squeeze Could Last Into 2027.
The IEA’s October 14 oil report warns that tight diesel supply could persist well into 2027. Apparently, the 2027 freight budget has decided it would like to become a suspense novel.
Wells Fargo’s EPS Grew Faster Than Earnings. I’d Like the Rest of the Story.
Wells Fargo reported $1.87 diluted EPS and $21.87 billion revenue for Q3 2026. EPS rose from $1.66 a year earlier, while revenue rose from $21.44 billion.
Goldman Sachs Just Delivered a Monster Quarter. I Want to Know How Much of It Is Repeatable.
Goldman reported $17.01 EPS, $18.68 billion revenue and $5.29 billion earnings in Q3 2026. That’s a great quarter. It is not a signed contract promising the same performance every quarter of 2027.
CFOs Are Optimistic About Their Businesses but Worried About Stock Valuations. Both Can Be Right.
Deloitte finds 90% of CFOs more optimistic about their companies while 83% view U.S. stocks as overvalued. Sarah Schlott explains what that means for 2027 capital allocation.
AI Skills May Command Higher Finance Salaries. Now CFOs Have Another Budget Problem.
Robert Half reports that 82% of finance and accounting leaders offer higher pay for AI skills. Sarah Schlott examines the real cost of AI talent and the ROI of finance automation.
The AICPA Just Published AI Audit Guidance. Finance Might Want to Check Who’s Responsible for the Numbers.
The AICPA’s new AI audit practice aid raises questions every CFO should ask. Sarah Schlott explores financial reporting controls, model risk and accountability—with humor.
The 2027 Budget Isn’t Broken Yet. Its Assumptions Are Already Getting Nervous.
The 2027 budget may look finished, but its assumptions are already vulnerable. Sarah Schlott explains how FP&A can stress-test revenue, margin, hiring and cash before surprises hit.
PayPal’s Budget Reallocation Playbook Has One Rule Finance Teams May Not Like: No Sacred Cows
A PayPal strategic finance leader says budgets need no sacred cows. Sarah Schlott explains how FP&A can move funding without turning every review into a political fight.
McKinsey Says Automation Could Absorb Half of U.S. Work Hours. Who’s Training the Next Finance Leader?
McKinsey says automation could take on 54% of U.S. work hours by 2035. Sarah Schlott asks who will train the next generation of FP&A leaders if AI does the junior work.
AWS Replaced an 18-Tab Pricing Model With an AI Chatbot. The Interesting Part Isn’t the Chatbot.
AWS turned an 18-tab Excel pricing model into a chatbot. Sarah Schlott examines the real FP&A opportunity: better deal decisions, stronger controls and transparent economics.
AI Was Supposed to Improve Margins. Why Is It Showing Up in Cost of Revenue?
AI can improve productivity while raising cost of revenue. Sarah Schlott examines inference costs, usage-based pricing, gross margins, and the economics behind the demo.
Your 2027 Budget Has a Problem: Last Year’s Numbers May Be the Wrong Starting Point
A 2027 budget built from last year’s actuals can miss annualized hiring, cloud usage and AI costs. Here’s how FP&A can build a baseline that reflects the business.
Only 10% of Companies Have Fully Integrated Planning. Apparently, the Other 90% Have Meetings.
Only 10% of organizations fully integrate strategic, financial and operational planning. Here’s why FP&A needs shared decisions, not just shared software.
Business Spending Is Still Growing in 2026: Why CFOs Shouldn’t Put Every Investment on Hold
Economists expect business spending to remain strong even as borrowing costs and inflation complicate the outlook. I think the interesting story isn’t that companies are spending money. It’s that some investments become more valuable precisely when everyone else is hesitant to make them. Apparently, businesses have received the memo about economic uncertainty. They’ve read it. […]
AI Productivity Gains Are the Next Earnings Story: Why FP&A Could Become the Most Important Team in the Room
Investors are beginning to look beyond AI announcements and ask which companies are turning artificial intelligence into measurable earnings growth. That’s an opportunity for FP&A to do something far more valuable than track technology spending: help management discover where AI is improving the business and where to invest next. Apparently, telling Wall Street that your […]
UnitedHealth Raises 2026 Earnings Guidance: The Profit Growth Lesson Hiding in Its Medical Costs
UnitedHealth’s third-quarter earnings beat and higher full-year outlook tell an interesting financial story. Revenue was slightly lower than a year ago, yet profitability improved. I think that’s worth studying—especially for companies convinced that every financial problem requires more sales. Apparently, someone at UnitedHealth has discovered that improving profitability doesn’t always require selling more things. I […]
IMF Raises Global Growth Forecast for 2026: Why CFOs Should Look for Opportunities, Not Just Risks
The IMF has upgraded its global economic growth forecast to 3.1% for 2026, with 3.4% expected in 2027. For FP&A teams preparing next year’s budgets, the interesting question isn’t whether the economy is suddenly wonderful. It’s whether their companies are positioned to benefit from growth that has proved more resilient than expected. The International Monetary […]
FIS Launches Agentic AI Cash Flow Forecasting: Finance Might Finally Get Ahead of the Money
FIS has introduced an AI-powered cash forecasting platform that promises to help CFOs see liquidity problems before they arrive. I think this could be one of the more useful applications of artificial intelligence in finance—not because it produces prettier forecasts, but because it could give companies time to make better decisions. There’s a special kind […]
Goldman Sachs Q3 2026 Earnings Beat: What FP&A Can Learn From a $1.8 Billion Revenue Surprise
Goldman Sachs delivered one of its strongest quarters, while other major banks reported mixed results. The interesting story isn’t simply who beat Wall Street’s expectations. It’s how different businesses respond to the same economic environment—and why understanding revenue mix can be considerably more valuable than getting the consolidated forecast right. Goldman Sachs just delivered the […]
JPMorgan CFO Sees AI Dealmaking Opportunities: Why the Next Wave of AI Investment Could Be Good for Business
JPMorgan CFO Jeremy Barnum remains optimistic about AI-related mergers, acquisitions and financing. I think there’s a compelling reason to share some of that enthusiasm. Artificial intelligence is creating an entirely new investment cycle, and the opportunities extend well beyond Silicon Valley. The interesting question is how companies turn that demand into profitable growth. If I […]
IMF Warns of AI Investment Bubble Risks: The $1 Trillion Question CFOs Should Be Asking
The IMF is warning that an AI investment slowdown could trigger financial market losses, tighter credit and economic disruption. I’m less interested in predicting when the AI bubble might burst. I want to know whether anyone has stress-tested the cash flow assumptions holding it together. Apparently, we’ve reached the stage of the artificial intelligence revolution […]