the digital cfo in consumer goods

2014 High Performance Finance Research

The new focus for

the digital CFO

Consumer

Goods and Services

Results

Copyright © 2014 Accenture All rights reserved. 2

High Performance Finance Research 2014

Accenture has a legacy of finance research, covering five phases:

Accenture’s ongoing research into the role of finance and enterprise

performance mastery in an organization’s journey to High Performance

High Performance

Business Research

Phase I (2003)

High Performance

Finance Research

Phase II (2004/06)

High Performance

Finance Research

Phase III (2007/08)

High Performance

Finance Research

Phase IV (2010/11)

High Performance

Finance Research

Phase V (2013/14)

• In 2003, Accenture launched a research study to empirically determine the key

ingredients of a high-performance business

• Thus far, over 6,000 companies have been studied, including more than 500 that meet

our criteria as high performers

I

• Investigated the role of finance in overall high performance

• Over 150 CFO interviews globally and 170+ companies benchmarked

• Ongoing study of the relationship between the finance function and high performance.

• Conducted 14 group interviews with 100 finance executives from Global 500

companies

• Explored the most pressing global challenges for finance executives

• How they addressed these challenges.

• The strategies and practices leading organizations employed to contribute to high

performance in finance and the enterprise at large

• Explored the environment that impacts Finance and creates a gap between laggards

and high performance finance organizations

• Priorities of HPF organizations may be aligned to Customers of Finance, while laggards

may focus on transactional activities and are disconnected from customer priorities

• Investigated the impact of globalization and technology on the CFO agenda, and how

finance organizations establish the foundation for the digital enterprise by simplifying

processes and enabling analytics to drive economic outcomes

• Main focus lies on the themes the Digital Enterprise and CFO Led Transformation

II

III

IV

V



Relevance of this research

Almost 40% of respondents represent companies with revenues in excess

of US$10bn

The findings in this research are based on interim findings from 617 Global respondents versus

56 Consumer Goods and Services respondents

Respondents were evenly spread across all major geographic regions

62% of respondents were CFOs and the remainder were other senior

finance executives



Key findings | Global

Managing volatility

Navigating complexity

The CFO as architect of business value

• Finance functions have made significant progress in addressing powerful external forces that affect performance

• Compared with our 2011 study, a lower proportion of CFOs say that regulation, permanent volatility, big data and

analytics, and talent, are having a high impact on the performance of their finance function

• CFOs are more satisfied with the performance of their teams than at any time since 2008

• Many of the key challenges facing finance relate to complexity, including complex legacy systems, addressing

multiple stakeholders needs, supporting complex operating models, and mitigating new and complex risks

• CFOs are structuring finance so that it has the flexibility to respond to complexity. They are implementing new

operating models and technologies—a common theme is standardization

• Companies are reducing their focus on cost control, and placing greater emphasis on growth activities

• 23% expect that their CFO will drive a broad enterprise transformation agenda in two years’ time

The rise of digital on the CFO agenda

• Many organizations are planning to invest heavily in digital technologies

• Most organizations are at a relatively early stage of harnessing big data

• CFOs are not just involved in digital technology investment decisions; some are getting in the driver’s seat

High-performance businesses have more influential CFOs

• They are more likely to report high levels of satisfaction with their finance function

• They tend to have CFOs who have seen their strategic influence grow in recent years

• They are more likely to have carried out operating model rationalization

• They tend to have finance leaders that are more engaged in assessing technology investments



Key findings | Consumer Goods and Services (CG&S)

Key challenges facing the CG&S CFO

Key priorities

Key digital investments

• Navigating permanent volatility, and also dealing with changes in the regulatory environment

• Ensuring that the finance function is effective and flexible in delivering what the business needs

• Dealing with legacy systems and managing new and complex risks

• Finding the resources to execute transformation plans and overcoming resistance to change

• Adoption of big data/analytics to accelerate insights and drive integration of business services

• Providing insightful analytics to all enterprise functions

• Ongoing functional cost reduction, operating model rationalization, and supply chain optimization

• Partnering with the CEO to drive transformational change

• Big data and analytics will experience particularly strong increases in investment, as will cloud computing

• Social media will continue to play a key role in accessing new consumers and establishing a competitive advantage

• The CFO is heavily involved in assessing technology investments, especially in redefining the cost model of the

business and monitoring the return on these investments, once new technologies are deployed



Global findings indicate that regulation and permanent volatility are having

the biggest impact on the finance function

21%

29%

34%

38%

39%

53%

55%

54%

55%

56%

26%

16%

12%

6%

6%

Talent - Major changes in demographics,needs, and skills of the finance workforce

Digital Technology – Existing and emerging technologies such as mobility, social media, cloud, SaaS (Software as a

Service) applied to create a digital …

Big Data and Analytics - Increasing amountand sources of data volumes; and lack of

synergy across systems and platforms

Permanent Volatility - Globalization,uncertainty, pricing pressures and volatility

Regulation - Shifting legislative, regulatoryand compliance regimes

High impact Moderate impact No impact or low impact

How would you rate the effect of the following environmental developments

on your finance function’s performance?

Global findings

• Regulation and permanent forces

such as globalization and pricing

pressures seem to have the

highest effect on the performance

of the finance function on a global

level

• Regulation shifts are seen as of

much greater impact in the global

sample than the CG&S one

• The majority of the surveyed

companies rate the environmental

developments as having a

moderate or high impact,

something which seems to

underline the need for an agile

and flexible Finance function

Digital Enterprise



Permanent volatility is also a concern for CG&S respondents, as are

regulation and big data and analytics

How would you rate the effect of the following environmental developments

on your finance function’s performance?

CG&S findings

• Permanent volatility is the most

significant environmental factor

for the finance function of CG&S

companies, though its perceived

impact is lower than in the global

sample

• Regulation and big data and

analytics are considered by

CG&S executives to have an

equally high impact

• Overall, the global sample of

respondents considers the impact

of environmental developments to

be greater than that of CG&S

respondents

Digital Enterprise

34%

30%

30%

29%

18%

59%

63%

52%

55%

46%

7%

18%

16%

36%

Permanent Volatility - Globalization, uncertainty,pricing pressures and volatility

Regulation - Shifting legislative, regulatory andcompliance regimes

Big Data and Analytics - Increasing amount andsources of data volumes; and lack of synergy

across systems and platforms

Digital Technology – Existing and emerging technologies such as mobility, social media, cloud, SaaS (Software as a Service) applied to create a

digital business

Talent - Major changes in demographics, needs,and skills of the finance workforce

High impact Moderate impact No impact or low impact

7%



Globally, effectiveness of the finance function for business is considered

very important

How important are the following dimensions to the overall performance of

your finance function?

CFO-led transformation

66%

58%

51%

51%

50%

48%

43%

29%

28%

27%

18%

17%

30%

37%

44%

42%

44%

49%

48%

63%

65%

61%

59%

71%

3%

4%

5%

6%

5%

3%

8%

8%

6%

11%

20%

11%

1%

1%

1%

1%

1%

1%

1%

3%

1%

Effectiveness of the finance function for the business (delivering what thebusiness needs)

Finance workforce effectiveness (productivity of the finance professional)

Contributing to financial performance of the enterprise

Flexibility of the finance function (ability to rapidly change in response tochanging market conditions)

Managing financial and non-financial risks

Efficiency of the finance function for the business (cost to serve)

Driving positive enterprise-wide change (leading programs beyond the financefunction)

Contributing to the strategic direction of the enterprise

Addressing regulatory/compliance issues

Preparing for growth

Addressing sustainability issues (e.g. tracking carbon footprint)

Capitalising on M&A opportunities – as acquirer or potential target

Very important Important Unimportant Not important at all



How important are the following dimensions to the overall performance of

your finance function?


68%

57%

54%

50%

45%

45%

38%

36%

27%

23%

16%

13%

30%

38%

45%

41%

50%

50%

54%

54%

66%

64%

54%

68%

4%

7%

4%

4%

9%

5%

11%

29%












Capitalizing on M&A opportunities – as acquirer or potential target

Very important Important Unimportant Not important at all

7%

CG&S respondents also rate effectiveness, as well as flexibility and

productivity, as very important for the finance function

2%

1%

18%



Satisfaction with overall performance of their finance function is quite high

How satisfied are you with the overall performance of your finance function

across the following dimensions?


42%

38%

35%

35%

33%

28%

22%

19%

15%

15%

14%

7%

45%

46%

48%

48%

46%

55%

67%

66%

67%

59%

67%

69%

9%

14%

12%

13%

15%

13%

9%

11%

15%

21%

16%

19%

4%

2%

4%

4%

5%

4%

2%

3%

3%

5%

3%

4%

1%

1%

1%

1%













Very satisfied Satisfied Neither satisfied nor dissatisfied Dissatisfied Very dissatisfied



CG&S respondents appear less satisfied than their global counterparts

How satisfied are you with the overall performance of your finance function

across the following dimensions?


39%

39%

36%

34%

25%

25%

21%

16%

16%

14%

9%

5%

46%

34%

48%

43%

59%

57%

63%

64%

63%

64%

66%

63%

18%

11%

14%

13%

16%

9%

18%

16%

18%

21%

29%

5%

9%

5%

9%

4%

7%

4%

2%

4%

4%
















CG&S respondents face similar challenges as compared to their global counterparts,

and they find legacy systems and managing complex risks most daunting

Which of the following are your greatest challenges as a senior finance

executive?

Digital Enterprise 55%

50%

48%

46%

28%

26%

25%

22%

22%

20%

18%

15%

13%

61%

48%

48%

50%

21%

16%

16%

29%

29%

21%

18%

14%

11%

Global

CG&S

Complex legacy systems and environment

The need to optimize the capital structure of the enterprise

Managing the complex needs of all stakeholders (board of directors, investors, etc.)

Managing new and complex financial, business and operational risks

The need to support complex enterprise operating models, making process

standardization difficult across finance

Adapting the service model to align with business strategies and improve

performance

Lack of integration between corporate vision, strategy, operating plans and

reporting processes

Not enough time to focus on value-oriented finance capabilities due to high level of

manual work, attention on controls or regulatory requirements

Finding and retaining a skilled finance workforce

Converting increased volumes of data into business insight to meet the speed

required for decision making

Inadequate access to appropriate enterprise-wide performance management

information

Lack of value-oriented culture and finance acumen throughout the enterprise

Insufficient funding to enhance the finance function’s capabilities



28%

16%

36%

39%

36%

45%

Today

2 Years

Primarily on cost control

Primarily on investment in growth-oriented activities (e.g. innovation, market expansion, etc.)

About evenly split between cost control and growth

22%

11%

24%

28%

55%

61%

Today

2 Years

The focus of CG&S respondents is more balanced between growth investments and

cost controls, and that balance is expected to become more prevalent in the future

Which ONE of the following best characterizes your company’s/organization’s

overall focus today and which do you expect to characterize your focus in two

years’ time?


Global findings

CG&S findings



CG&S CFOs are measured on similar parameters as compared to their global peers,

with other profitability metrics significantly trumping the importance of EBITDA

Which of the following are used to measure the performance of your CFO?

CFO-led transformation 58%

50%

45%

44%

39%

34%

32%

30%

28%

28%

24%

13%

10%

64%

38%

45%

34%

36%

43%

39%

29%

34%

36%

23%

11%

5%

Profitability

EBITDA

Return on Capital (ROC) / Return on Invested Capital (ROIC)

Cost/Cost Ratios

Total Shareholder Return (TSR)

EPS/Net Income

Cash Flow

Operating Income Margin

Cost of Finance as a % of Revenue

Revenue Growth

Return on Equity (ROE)

Other finance function measures (e.g. days to close)

Non-financial measures (e.g. attrition)

Global

CG&S



Like their global counterparts, CG&S CFOs are likely to partner mainly with

the CEO, COO and CSO to drive transformational change

Which of the following C-level executives does the CFO partner with to drive

transformational change?


46%

39%

25%

24%

24%

21%

21%

83%

40%

40%

23%

21%

9%

32%

34%

Chief Executive Officer

Chief Operating Officer

Chief Strategy Officer

Chief Information Officer

Chief Procurement Officer

Chief Risk Officer

Chief Marketing Officer

Chief Human Resources Officer

Global

CG&S



Globally CFOs have seen their influence increase in areas like enterprise functions,

regulation, strategic decision making etc., but reduce in areas like leveraging digital

technologies, transaction processing etc.

Over the past two years, to what degree has the CFO’s influence across the

following enterprise activities changed?


21%

21%

20%

17%

16%

12%

12%

11%

11%

10%

10%

10%

40%

40%

40%

43%

45%

61%

40%

33%

30%

35%

32%

26%

32%

36%

37%

37%

37%

25%

47%

53%

54%

43%

55%

55%

6%

2%

3%

3%

2%

2%

1%

2%

4%

12%

2%

7%

1%

1%

1%

1%

1%

2%

Partnering effectively with other enterprise functions

Proactively responding to regulatory changes

Providing insightful analytics to the company/enterprise

Executing business transformation initiatives

Building the business case for transformation

Challenging and supporting strategic decision-making

Influencing the strategic planning process

Transforming the business model

Executing transaction processing activities

Identifying growth opportunities

Transforming the operating model

Leveraging digital technologies (e.g. Cloud, analytics, mobile)

Significant increase Increase No change Decrease Significant decrease



CG&S CFOs have similarly seen an increase in their influence across the

spectrum of enterprise activities

Over the past two years, to what degree has the CFO’s influence across the

following enterprise activities changed?


15%

15%

13%

13%

11%

11%

11%

11%

11%

9%

9%

42%

43%

40%

47%

30%

62%

40%

34%

32%

32%

55%

47%

34%

42%

45%

30%

53%

26%

49%

51%

43%

38%

30%

42%

6%

9%

4%

4%

11%

19%

6%

2%

2%

Providing insightful analytics to the company/enterprise

Executing business transformation initiatives


Partnering effectively with other enterprise functions

Transforming the business model

Challenging and supporting strategic decision-making

Transforming the operating model

Executing transaction processing activities

Leveraging digital technologies (e.g. Cloud, analytics, mobile)

Identifying growth opportunities

Proactively responding to regulatory changes

Influencing the strategic planning process

Significant increase Increase No change Decrease Significant decrease



Both global and CG&S organizations have initiated or completed activities such as functional

cost reduction and operating model rationalization in the past two years, whereas CG&S

organizations have focused relatively more on areas such as supply chain and new markets

Which of the following has your organization initiated or completed in the

past two years?


66%

53%

43%

42%

35%

35%

31%

25%

23%

22%

19%

77%

70%

45%

52%

48%

34%

64%

29%

27%

38%

29%

18%

Functional cost reduction

Operating model rationalization

Business portfolio rationalization

New market entry

Product/service rationalization

Mergers and acquisitions

Supply chain optimization

Workforce rationalization

Shared services creation/expansion

Sustainability or Green initiatives

Shift to digital technology and businesses

Outsourcing

Global

CG&S



Like their global counterparts, CG&S CFOs are deeply involved in visioning

functional cost reduction and operating model rationalization; their involvement is

higher in areas such as product/service rationalization and new market entry

For which of the following has the CFO been involved in vision?


54%

35%

33%

32%

22%

21%

19%

18%

18%

13%

10%

72%

53%

38%

40%

26%

26%

30%

26%

26%

19%

9%

8%




New market entry


Global sustainability





Outsourcing

Digital revolution

Global

CG&S



The involvement of CG&S CFOs in design is even greater in areas such as

functional cost reduction and new market entry

For which of the following has the CFO been involved in design?


45%

29%

28%

24%

20%

16%

16%

15%

14%

11%

9%

72%

40%

26%

34%

24%

22%

14%

14%

14%

14%

6%

4%




New market entry







Outsourcing

Digital revolution

Global

CG&S



… which is also the case with implementation

For which of the following has the CFO been involved in implementation?


42%

28%

27%

21%

20%

17%

17%

13%

12%

12%

9%

76%

44%

18%

32%

22%

22%

12%

20%

20%

14%

10%

4%




New market entry







Outsourcing

Digital revolution

Global

CG&S



Global CFOs consider building a business case and measuring the benefits

of transformation as most challenging

Which of the following aspects of business transformation does your organization

find most challenging? (Enter consecutive answers in the range 1 to 3)


50%

42%

34%

32%

31%

30%

28%

24%

19%

26%

27%

39%

36%

33%

36%

36%

40%

30%

24%

31%

27%

32%

36%

34%

36%

36%

51%


Measuring the business benefits of transformation

Finding the resources to execute the transformation plan

Achieving profitability without increasing revenues

Identifying the right expertise to execute the transformation plan

Reaching consensus among key stakeholders

Managing the change process

Overcoming resistance to change

Explaining the benefits of the change to key external stakeholders

1 2 3



CG&S CFOs consider finding the resources to execute transformation

plans and overcoming resistance to change as most challenging

Which of the following aspects of business transformation does your organization

find most challenging? (Enter consecutive answers in the range 1 to 3)


45%

45%

41%

33%

33%

28%

23%

19%

13%

41%

27%

29%

42%

37%

32%

31%

25%

38%

14%

27%

29%

25%

30%

40%

46%

56%

50%

Finding the resources to execute the transformation plan

Overcoming resistance to change

Measuring the business benefits of transformation


Managing the change process

Reaching consensus among key stakeholders

Identifying the right expertise to execute the transformation plan

Achieving profitability without increasing revenues

Explaining the benefits of the change to key external stakeholders

1 2 3



Compared to their global counterparts, CG&S organizations are similarly inclined to

use digital technologies such as big data and analytics and cloud computing

Organizations use digital technologies to …

Digital Enterprise

65%

53%

23%

17%

14%

53%

51%

20%

14%

18%

Big Data and/or Analytics

Cloud Computing and/orSoftwareas a Service

(SaaS)

Mobile

Social Media

N/A, not using digitaltechnologies Global

CG&S

…deliver tangible business results for stakeholders

72%

57%

19%

13%

9%

63%

54%

10%

12%

10%

Big Data and/orAnalytics

Cloud Computingand/or Softwareas a

Service (SaaS)

Mobile

Social Media

N/A, not using digitaltechnologies

… accelerate insights for better decision-making



CG&S organizations are ahead of their global counterparts in using digital

technologies, especially social media, to access new consumers and establish a

competitive advantage

Organizations use digital technologies to …

Digital Enterprise

… create access to new consumers … establish a competitive advantage

62%

59.6%

58.0%

53%

18%

78%

58.8%

55%

39%

10%

Social Media

Mobile


Cloud Computing and/orSoftwareas a Service (SaaS)


Global

CG&S

67%

63%

56%

51%

28%

71%

67%

54%

63%

13%

Cloud Computing and/orSoftwareas a Service (SaaS)


Mobile

Social Media




CG&S organizations, as well as Global ones, rely heavily on cloud computing and big

data/analytics to achieve integration of business services

Which digital technologies are being used by your organization to achieve

integration of business services across the enterprise (e.g. finance, HR)?

Digital Enterprise

69%

66%

17%

11%

18%

67%

58%

134%

25%

134%

Cloud Computing and/or Softwareas a Service(SaaS)


Mobile

Social Media

N/A, not using digital technologies

Global

CG&S



CFOs are considered quite important in driving a diverse set of outcomes

for their organizations

How important is having the CFO drive these outcomes for your

organization?

Digital Enterprise

49%

46%

43%

39%

32%

32%

29%

29%

26%

21%

17%

39%

43%

43%

51%

36%

49%

53%

39%

59%

64%

61%

9%

9%

11%

9%

21%

15%

14%

22%

11%

14%

19%

2%

1%

2%

9%

3%

3%

8%

3%

1%

2%

1%

1%

1%

1%

2%

1%

1%

2%

1%

1%

Adapting swiftly to regulatory changes around the globe

Delivering tangible business results for stakeholders

Accelerating insights for better decision-making

Creating cost transparency

Developing new products, services and markets

Reacting 24/7 to shareholder and market trends

Establishing competitive advantage

Creating access to new customers (B2B or B2C)

Performing finance and accounting in the cloud

Lowering operating costs despite rising complexity

Integration of business services across the enterprise (e.g. finance, HR)

Very important Important Neither important nor unimportant Unimportant Very unimportant



CG&S CFOs are considered even more important in driving many of the

same outcomes

How important is having the CFO drive these outcomes for your

organization?

Digital Enterprise

52%

52%

46%

38%

32%

30%

27%

25%

25%

21%

21%

36%

34%

38%

41%

46%

41%

52%

29%

29%

57%

48%

11%

13%

14%

16%

16%

27%

13%

34%

32%

16%

27%

4%

4%

7%

11%

13%

4%

2%

2%

2%

2%

2%

2%

2%

2%

2%

2%

2%

2%












Very important Important Neither important nor unimportant Unimportant Very unimportant



Globally, satisfaction levels with CFOs’ involvement in driving outcomes is

quite high

How satisfied are you that the CFO is sufficiently involved in driving these

outcomes for your organization?

Digital Enterprise

36%

36%

34%

26%

24%

24%

22%

18%

18%

13%

10%

48%

47%

47%

53%

55%

58%

54%

61%

59%

65%

67%

15%

13%

16%

17%

17%

14%

20%

18%

20%

17%

18%

1%

4%

2%

4%

3%

4%

4%

3%

3%

5%

5%

1%

1%















There are similarly high levels of satisfaction among CG&S respondents

with the involvement of their CFOs in driving outcomes

How satisfied are you that the CFO is sufficiently involved in driving these

outcomes for your organization?

Digital Enterprise

38%

38%

30%

23%

20%

18%

16%

13%

11%

11%

7%

43%

39%

52%

54%

54%

52%

52%

59%

66%

52%

68%

20%

23%

13%

20%

21%

27%

30%

27%

23%

30%

21%

5%

4%

5%

4%

2%

2%

7%

4%















18%

14%

10%

10%

20%

10%

16%

12%

41%

38%

47%

53%

20%

38%

25%

22% 2%

Cloud Computing andor Software as aService (SaaS)

Mobile

Social Media

Big Data and orAnalytics

Cloud and mobile technologies will attract the greatest spending increases,

both globally and among CG&S companies

Over the next two years, how will the level of investment (this includes all

personnel, technology, administration, and project costs) by the organization

change for the following technologies?

Digital Enterprise

11%

9%

7%

6%

28%

14%

21%

11%

48%

42%

55%

37%

14%

34%

15%

44%

1%

2%

1% 1%

Cloud Computingand or Software

as a Service(SaaS)

Mobile

Big Data and orAnalytics

Social Media

Greater than 50% increase Between 26% and 50% increase Up to 25% increase

No change Up to 25% decrease Between 26% and 50% decrease

Greater than 50% decrease

Global CG&S



Global and CG&S CFOs are similarly involved in assessing digital

technology investments

To what degree is the CFO involved in assessing digital technology

investments?

Digital Enterprise

27%

37%

19%

38%

59%

57%

40%

56%

14%

6%

41%

6%

Guiding, prioritizing andmanaging technologyinvestment decisions

Monitoring the return on theinvestment from approval to

post implementation

Identifying what technologiesshould be retired as new

technologies are deployed toensure full benefit realization

Redefining the cost model ofthe business as new

technologies areimplemented

Drives decisions and actions Provides input Not at all

Global CG&S

24%

35%

19%

37%

63%

58%

44%

58%

14%

8%

37%

6%

Guiding, prioritizing andmanaging technologyinvestment decisions

Monitoring the return on theinvestment from approval to

post implementation

Identifying what technologiesshould be retired as new

technologies are deployed toensure full benefit realization

Redefining the cost model ofthe business as new

technologies areimplemented



Global respondents are largely in agreement with these statements

Please indicate the extent to which you agree or disagree with the following

statements.

Digital Enterprise

40%

31%

31%

23%

17%

43%

49%

55%

58%

58%

11%

15%

8%

14%

19%

5%

4%

6%

4%

5%

1%

1%

The target setting process in our organization ensuresalignment of goals across the enterprise

We monitor the impact of volume, price and product mixchanges on the business

The capital planning process in our organization is fullyintegrated with the business planning and budgeting

processes

Business management has a high degree of confidence inthe outputs of the budget and forecasting process

The planning and budgeting process in our organization isbased on clearly visible internal and external drivers

Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree



CG&S respondents express similarly strong levels of agreement

Please indicate the extent to which you agree or disagree with the following

statements.

Digital Enterprise

41%

38%

20%

20%

14%

36%

45%

66%

59%

64%

20%

11%

7%

20%

14%

4%

7%

5%

2%

7%

2%

We monitor the impact of volume, price and product mixchanges on the business

The target setting process in our organization ensuresalignment of goals across the enterprise

The capital planning process in our organization is fullyintegrated with the business planning and budgeting

processes

The planning and budgeting process in our organization isbased on clearly visible internal and external drivers

Business management has a high degree of confidence inthe outputs of the budget and forecasting process

Strongly agree Agree Neither agree nor disagree Disagree Strongly disagree

the digital cfo in consumer goods

Economy & Finance