SF Magazine: Strategic Life-Cycle Analysis: The Role of the CFO
November 16, 2020
“Any accounting-based control system, however useful at higher levels in the organization for ROI measurement, confronts a “crossover” problem at lower levels in the organization where process (not accounting) variables are the logical measurement tools to facilitate productivity gains. So, there is a need to have an in-house learning culture for the finance organization in order to make steady progress in dealing with company-specific performance measurement issues related to intangible assets.”