Companies should vary the budgeting model used for particular business units and functions, research shows.
The pace of technological and economic change demand fast financial forecasting updates, CFOs find.
Many finance chiefs are searching for ways to plan that go beyond the annual budget.
New products or investment opportunities can blow a hole in well-planned budgets. Here’s how companies adapt.
To deliver shareholder value consistently, managers must operate within a system of continuous improvement based on a solid performance metric.
Three out of four CFOs now have process improvement initiatives underway.
401(k) plan sponsors can emulate the retirement security advantages of defined benefit plans by adding lifetime income features.
Roth contributions, employee after-tax contributions, and in-plan Roth conversions are often-overlooked paths to boosting employees' plan balances.
Fiduciary liability issues dominate the 401(k) landscape this year.
Why 401(k) plan sponsors' motivations for switching to passive investment vehicles could run afoul of ERISA.