Decision making requires a formal process to ensure that sound bases are taken into consideration and to ensure accountability and control. It is applicable to the different types of (material) decisions i.e. investments, developments, catalogue or contract pricing, reorganisation, etc. It is more flexible and specific than the forecast methodology (budget, rolling forecast, etc.).
Christian Fournier
Christian Fournier, (French) chartered accountant studies completed by the HEC EMBA, he has been in various finance director positions in global telecom and services companies. He researched and participated to several globalisation experiences from which he wrote a book “Globalisation – adapter l’organisation de son entreprise face à la mondialisation”.
Author's Articles
Among FP&A challenges understanding, explaining and forecasting revenues evolutions are one of the top items. It may be more or less difficult depending on the company business.
There are several key components in the FP&A role. The way profitability is analysed and used to improve the business results is one of them.
Most large and medium-size companies are within ecosystems with increasing complexity and evolutions speed. Globalisation, regulations, technological changes, competitor moves, innovations, customer demands change and few others are the source of this increase in complexity and change speed.
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