2023首席财务官的选择悖论：复杂时代下的企业重塑指南报告

The Era of Enterprise Reinvention

The speed of business is increasing, bringing with it greater complexity. According to a recent Accenture survey, 90% of C-suite executives believe their organizations are undergoing accelerated digital transformation. Leading organizations are leveraging technology, data, and AI to transform every aspect of the enterprise, optimizing operations and fueling growth. CFOs are often driving these sweeping reinventions.

Key Data Points:

• CFOs' Responsibility: 93% of CFOs agree that their current responsibilities feel greater than in the past.
• Decision-Making Authority: 9 out of 10 CFOs call the shots on business-critical decisions impacting the entire organization, not just finance.
• Parallel Transformations: 68% of CFOs say their organizations are focused on three or more transformation initiatives in parallel.
• Decision Speed: 86% of CFOs report an increased speed of strategic decision-making.

The Paradox of Choice

The volume of options and their interconnected nature often hinders decision-making, slowing it down rather than accelerating it. This places CFOs at the center of the "paradox of choice," where the challenge to effective leadership is extraordinary.

Key Data Points:

• Paralysis: 67% of CFOs feel paralyzed by the number of decisions and the volume of choices they need to make.
• Visibility and Influence: CFOs have a unique vantage point due to their responsibility for financial discipline and modern analytics, allowing them to connect the dots in ways their C-suite partners cannot.

What CFOs Need to Do Now

CFOs must prioritize between business-as-usual responsibilities and working on transformation. They need to:

1. Run and Reinvent in Parallel:

   • Balance time between leading reinvention, communicating with external stakeholders, and running the finance function.
   • Invest in internal relationships to align on what success looks like.
   • Prioritize the biggest bets and put the best people on them.
   • Set board and investor expectations on the sequence and pace of each transformation initiative.

2. Understand How Your Style Helps or Hinders Decision-Making:

   • Be introspective and evaluate strengths to build a complementary team.
   • Dismantle silos that slow decision-making and execution.
   • Deconstruct how decisions are made and how change is accepted and implemented throughout the organization.
   • Frame decisions in terms of strengthening competitive position.
   • Choose which decisions and actions to drive versus delegate.

3. Focus on Relentless Execution:

   • Promote buy-in by identifying key stakeholders' most important outcomes and incorporating them into the strategic plan.
   • Avoid distractions and ensure you can measure the value of decisions.
   • Create a "transformation office" for daily steering, visibility, and collaboration.
   • Systematically update plans against evolving business context.
   • Encourage input and discussion, but make a decision without rehashing the same topics repeatedly.

Case Studies

• Retail CFO: Spends 50% of time on activities driving transformation, freeing up the other half for talent development.
• Energy CFO: Prefers to split time equally among the finance function, external stakeholders, and enterprise reinvention.
• Industrial Products CFO: Balances ambitious reinvention board mandates with the company's more consensus-oriented culture.
• High-Tech CFO: Unable to achieve sustainable outcomes due to a shift from slower, incremental change to a private equity-led mindset.
• Financial Services CFO: Focuses on key operating model capabilities to drive fast ROI and set up a financial "flywheel."
• Energy Company CFO: Funds transformation cost-effectively by redesigning the operating model, using managed services, and streamlining processes.
• Global Retailer CFO: Future-proofs the enterprise with enhanced planning and analytics capabilities to drive agility and speed in response to changing consumer landscapes.