Capital allocation starts with governance—and should be led by the CEO

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CEOs should be relentless in allocating resources toward growth. That calls for decision making to be strategy-driven, granular, and framed by an influential team.

本文介绍了两个企业的FP&A团队的案例，一个由15位经验丰富的领导人组成，负责制定战略目标；另一个则扩大了职权，与业务部门领导人和高管层进行讨论。CEO是资本配置的最重要决策者，需要投入大量时间和致力于盈利增长，有投资委员会和支持团队。