The Ledger
Curated content foranalytical business leaders
Supply Chain Dive: ‘One thing after another’: More Disruption Looms Over Semiconductor Market
April 19, 2022
“The cascading supply threats come amid record demand from semiconductor customers, as they increasingly incorporate chips into phones, automobiles and appliances. And semiconductor stock levels have dropped 43% in the past two years to reach the lowest point in over a decade, according to an Avnet report.”
CFO Dive: CFOs Cling to Spreadsheets Despite Their Limits as FP&A Tool
April 18, 2022
“The biggest complaint among spreadsheet users is the time required by manual processes to complete even basic tasks, such as budget preparation.
“With so much time spent on manual processes, the analysis part of Financial Planning and Analysis gets lost,” the report says.
It takes between four weeks and three months for the typical organization to complete its annual budget, after which more time is spent correcting mistakes and updating data.”
FP&A Trends: The Evolving Role of Zero-Based Budgeting
April 14, 2022
“What is new in ZBB?
- ZBB is not a cost-cutting exercise. It is part of every line of the planning process.
- It is also a method to identify key drivers, so it is linked to driver-based planning.
- It is a rethinking of the traditional budgeting process.
- It is improving Business Partnering due to collaborations and the use of modern technology.”
Harvard Business Review: When to Change Your Company’s P&L Responsibilities
April 14, 2022
“Changing an organization’s primary dimension, i.e., making a different choice of which verticals have full P&L responsibility, is not something to get into lightly. But don’t do it belatedly either, when your degrees of freedom and the time to handle it carefully are severely limited.”
