En el área de Finanzas existen dos roles fundamentales que son más necesarios equilibrar. En el primero debe de enfocarse en realizar una serie de controles y verificaciones. En el segundo aprovechar su amplia experiencia sobre el conocimiento de los recursos necesarios que generan un determinado nivel de ingresos. La forma en que Finanzas encuentra este equilibrio (y muchos otros) determina en gran parte el éxito o el fracaso de la empresa. Lo invitamos a ver nuestra presentación: “Mejores prácticas del Financial Performance Management”, donde le mostraremos de que manera encontrar el equilibrio para el éxito de la corporación alineando procesos y controles, y al mismo tiempo asesorando al negocio sobre direcciones futuras.

2.  Welcome & Introduction
 Results from 2010 Global CFO Survey
 Trends and Best Practices
 Q & A

3.  Aureliano Rivera
 CEO@Nexolution
 20 years working as consultant in Business
Analytics and Performance Management
 aureliano.rivera@nexolution.com
We help our customers to understand their past,
monitor and communicate their present and foresee
their future
Performance
Management
Risk
Analytics
Predictive
Analytics
Business
Intelligence

4. 2003
CFO Studies
20102005 2008

5. Geography SectorEnterprise Size
Title Scope of Role
CFO Study 2010 Firmographics
Source: 2010 IBM Global CFO study
Asia Pacific,
27%
EMEA,
42%
Americas,
31%
Public, 13% Communications,
13%
Industrial,
25%
Distribution,
28%
Financial Services, 20%
BU / Program
Area, 5%
Country,
27%
Enterprise /
Global, 57%
Others, 8%SVP /
Controller /
Treasurer,
14%
CFO / Deputy
CFO / Director,
78%
<$500MM,
25%
$501MM to
$1B, 15%
>$1B to
$5B, 28%
>$5B to
$10B, 11%
>$20B,
14%
>$10B to
$20B, 7%
Others,
1%

6. Leading Finance organizations are evolving to become Value Integrators and thereby
more effective executing on their core Finance activities, monitoring business
performance, driving the integration of information across the organization and managing
enterprise risk. There are two capabilities that Value Integrators have focused on to
improve their Finance effectiveness and contribute to enterprise outperformance.
Finance execution excellence matters
more than ever. CFOs that have more
efficient Finance organizations are more
successful at driving operational
excellence.
Finance organizations must also deliver
value through analytics and business
insight. Those that have strong
business insight are helping drive
greater value across their enterprises.
By doing both well – executing core Finance activities efficiently and providing the
insight their businesses need – Value Integrators are helping their enterprises make
smarter decisions.
Source: IBM Institute for Business Value, The Global CFO Study 2010

7. Source: IBM Institute for Business Value, The Global CFO Study 2010
The impact of the New Economic Environment on the
CFO’s role
What can CFOs do to enable timely and informed
decision-making?
How can the CFO help the enterprise anticipate and
shape its environment?
!
?
?
What Finance model achieves the optimal mix of
capabilities needed to outperform??
CFO Study 2010 Provocative Topics

8. Advisor (e.g., analysis and insight)
Decision Maker (e.g., create a plan)
Enterprise cost reduction management
Selection of key performance indicators
Capital asset management
Risk management
Prioritization of resource allocation
Strategic revenue planning
Business model innovation/ reshaping
Information management strategy
Elevated Role of Finance
Role of Finance in Driving Decisions Across the Enterprise
45%
47%
34%
41%
53%
54%
59%
39%
44%
41%
50%
42%
26%
24%
19%
33%
Over 70% of CFOs believe they have an advisory
or decision making role on the Enterprise agenda.
Source: 2010 IBM Global CFO study

9. 34%
28%
26%
21%
16%
9%
28%
35%
23%
Core
Finance
Enterprise
Focused
CFO Agenda: Importance vs. Effectiveness
2
GAP
1
3
Importance
Effectiveness
Driving integration of information
across the enterprise
Providing inputs into
enterprise strategy
Supporting / managing /
mitigating enterprise risk
Driving enterprise cost reduction
Strengthening compliance programs
and internal controls
Driving Finance function
cost reduction
Executing continuous Finance
process improvements
Developing your people in the
Finance organization
Measuring / monitoring
business performance
0% 20% 40% 60% 80% 100%
Source: 2010 IBM Global CFO study

10. Addressing the Broader Enterprise Focused Role of Finance
Source: IBM Institute for Business Value, The Global CFO Study 2010
Finance Efficiency
Business Insight
Demands on Finance
Help drive enterprise
cost reduction
Support risk
management
Partner in strategy and
value creation
Improve access to and
reduce cost of capital
Provide performance
insight and anticipate
Finance Capabilities
Needed

11. Finance Efficiency and Business Insight Enablers
Low High
Corporate philosophy on
information standards
Common Finance data
definitions and data governance
Standard Financial chart of
accounts
Standard / common Finance
processes
Do not see any value in
enterprise-wide standards
Enterprise-wide standards
mandated for all business units
and enforced
Not adopted Enterprise-wide > 75%
Not adopted Enterprise-wide > 75%
Not adopted Enterprise-wide > 75%
Enabler
Analytical capability (operational
planning and forecasting)1
People / talent (effectiveness of
developing people in Finance)
Technology (deployment of a
common planning platform)
Not deployed Satisfactory analytical capability
Ineffective Effective people / talent
Not deployed Deployed to a large extent
FinanceEfficiencyBusinessInsight
1 Also analyzed Scenario Planning, Predictive Analytics
Source: IBM Institute for Business Value, The Global CFO Study 2010

12. Finance
Efficiency
Business Insight
Low High
Low
High
23%
12%
32%
33%
Finance Efficiency and Business Insight
Corporate
philosophy of
information
standards
Standard Chart of
Accounts
Standard
processes
Standard data
definitions
Operational planning
and forecasting
capability
Finance
talent development
Common
planning platform
Source: IBM Institute for Business Value, The Global CFO Study 2010

13. Efficiency + Business Insight Contributes to Outperformance
Source: IBM Institute for Business Value, The
Global CFO Study 2010
Value Integrators also have an almost
20% better operating efficiency ratio
than all other companies examined..
11.3%
14.0%
12.1%
0.5%
9.4% 9.3%
EBITDA Revenue ROIC
>20 x
more
49%
more
30%
more
5-year CAGR, 2004-2008 5-year CAGR, 2004-2008 5-year average, 2004-2008
Value Integrators
All other companies

14. Delivering efficiency through standards matters more than ever
Providing business insight drives performance improvement beyond
Finance
The greatest rewards come from doing both well
Source: IBM Institute for Business Value, The Global CFO Study 2010
“We will constantly focus on the priorities of
an enterprise-wide standard mandated for all
business units.”
CFO, German Bank
“Driving consistent standards is a very high
priority for Finance since it drives process
simplicity and it aligns everyone operationally
in a procedurally-focused environment.”
CFO, United States Bank

15. Efficiency Challenges
Source: 2010 IBM Global CFO study
Finance continues to spend
nearly 50% of time on
transactional activities
Over 25% lack the necessary
common data definitions and
processes
Nearly 40% of enterprises
produce financial metrics
manually
Over 35% lack a common
reporting platform

16. Integrated Finance Organizations and the Finance Profiles
Efficiency
Business Insight
Low High
Low
High
Source: IBM Institute for Business Value, The Global CFO Study 2010
Integrated Finance
Organizations
• Corporate philosophy on Information
standards - mandated and enforced
• Strict adherence to common Finance
data definitions and data governance –
enterprise-wide
• Implemented a standard Financial chart
of accounts – enterprise-wide
• Use of standard / common Finance
processes - enterprise-wide

17. Delivering efficiency through standards matters more than ever
Providing business insight drives performance improvement beyond
Finance
The greatest rewards come from doing both well
Source: IBM Institute for Business Value, The Global CFO Study 2010
“For multinational companies, regulatory and
political changes can happen arbitrarily at
any time, significantly impacting the
execution of strategy. As a result, planning
must be much more scenario-based with the
ability to rapidly adapt.”
Markus Kistler
CFO - North Asia and China, ABB
““Business analytics is one of our most
critical Finance initiatives. We need to have
the right people and tools and stay very
close to the business.”
Mike Newman
CFO, Office Depot

18. Business Insight Challenges
Source: 2010 IBM Global CFO study
44% are poor to average
at anticipating external
forces
Over 50% manually
producing operational
metrics
Nearly 50% lack
a common
planning platform 55% not satisfied with
their operational planning
and forecasting
analytical capability

19. Rear View Forward-Looking View
Source: IBM Institute for Business Value, The Global CFO Study 2010
Business Insight
• What happened?
• How many, how often?
• Where exactly is the
problem?
• Why is this happening?
• What actions are
needed?
• What will happen next?
• What if these trends
continue?
• What are the risks or
opportunities?
Key
Business
Questions
Examples
of
Business
Insight
Current View
• Balance sheet, profit
and loss, and cash flow
statements
• Revenue and cost
variance analysis
• Customer, product and
market profitability
• Spend optimization
• Working capital analysis
• Market, customer and
channel pricing
• Sales and supply chain
effectiveness
• Cash forecasting
• Scenario-based
planning and forecasting
• Strategic investment
decision support
• Volatility and risk-based
predictive and
behavioral modeling

20. Delivering efficiency through standards matters more than ever
Providing business insight drives performance improvement beyond
Finance
The greatest rewards come from doing both well
Source: IBM Institute for Business Value, The Global CFO Study 2010
“What makes companies stand out from one
another is the ability to use analytics across
the end-to-end business model. Greater
transparency from one end of the business
to the other is key.”
Dennis Hickey
VP - Corporate Controller, Colgate Palmolive
“Our job is to focus the enterprise on making
timely, risk-based decisions by providing
access to the right business-relevant
information and insight-driven analytics.”
Mark Buthman
CFO, Kimberly Clark Corporation

21. Percent more effective than baseline
Effectiveness Across the Full CFO Agenda
Value Integrators
Constrained Advisors
Disciplined Operators
Scorekeepers
Driving integration of information
across the enterprise
Providing inputs into enterprise
strategy
Supporting / managing / mitigating
enterprise risk
Driving enterprise cost reduction
Strengthening compliance
programs and internal controls
Driving Finance function cost
reduction
Executing continuous Finance
process improvements
Developing your people in the
Finance organization
Measuring / monitoring business
performance
140%100%80%60%0% 20% 40%
Disciplined
Operators
19% Better
Constrained
Advisors
33% Better
Value
Integrators
59% Better
Scorekeepers
(Baseline)
0%
120%
Source: 2010 IBM Global CFO study

22. Source: IBM Institute for Business Value, The Global CFO Study 2010
People: Imperatives for Building the Finance Team
• #1 Attract and retain the right talent
• #2 Provide business analytics and insights training
• #3 Develop leadership skills
“Performance management will
be more effective if the
competencies of Finance staff
will be strengthened by more
communication and advisory
skills… growth in decision
support by developing the
competencies of staff.”
CFO, Netherlands Bank
“Talent management is a big factor
for us. Ensuring that talent can
grow with the business. Learning
capabilities are needed to be sure
to advance the organization.”
CFO, Jamaica Bank
“In our transformation of Finance,
we find talent management the
most critical item.”
CFO, Canadian Bank

23. What Do Value Integrators Do Differently?
Source: IBM Institute for Business Value, The Global CFO Study 2010
Data and
Analytics
Process
Technology
• Improve information delivery
• Drive data integrity
• Use different approaches to help the
enterprise make decisions
• Focus on next tier process improvements
• Rationalize and standardize analytical
technologies
People
• Drive risk management through CFO direct
reports of Controls and Risk Management

24. Efficiency + Business Insight Contributes to Outperformance
Value Integrators also have an almost
20% better operating efficiency ratio than
all other companies examined.
Return on Invested Capital
5-year average, 2004-2008
Revenue Growth
5-year CAGR, 2004-2008
EBITDA
5-year CAGR, 2004-2008
FinanceEfficiency
Business Insight Business Insight
Source: 2010 IBM Global CFO study
Value Integrators
Constrained Advisors
Disciplined Operators
Scorekeepers
14.0% 11.3% 12.1%

25. Technology: Applications Rationalization
Source: 2010 IBM Global CFO study
85%
79%
65%
46%
65%
65%
46%
27%
Common
reporting
platform
Common
planning
platform
Value Integrator Disciplined Operator Constrained Advisor Scorekeeper

26. Sense and respond
Instinct and intuition
Automated
Skilled analytics experts
Back office
Predict and act
Real-time, fact-driven
Optimized
Everyone
Point of impact

27. • 27
Performance
Decision
Making
Trusted
Information
Data
Automate performance monitoring
Deliver fast & reliable reporting
Connect enterprise plans
Improve operational
insight
Manage Risk

28.  Automate production of metrics
 Connect financial &
operational KPIs
 Link to corporate objectives
 Cascade to all departments and
stakeholders
 Enable collaborative reviews

29.  Access timely, reliable and
relevant information
 Deliver an enterprise-wide,
consistent view of the business
 Leverage existing
infrastructure
and adapt to changes
 Cost-effectively scale as
user communities grow
 Drive information & data
standardization

30.  Connect entire organization to
planning
 Incorporate financial &
operational drivers
 Increase cycles, decrease
latency
 Set multiple time horizons
(7,30, 90, 180 days)
 Develop What-If Scenarios
 Measure results

31.  Build dimensional views of
the business: Division,
Region, Product, Customer
 Model business
outcomes & perform
sensitivity analysis
 Identify operational
improvements
 Evaluate financial impact
 Model risk adjusted views of
the business

32.  Expand reporting and planning metrics to include Risk Variables
 Actively capture operational
risk items
 Extend operational risk
analysis to strategic
customers/suppliers
 Model external risk factors
into forecasts
 Leverage performance
management to automate
internal controls

33. Revenue
Expense & Capital
Workforce
Financial
Financial Performance Management
Analytic Applications
Operations
Workforce
Supplier /
Procurement
Customer /
Sales
SALES
MARKETING
HR
FINANCE
CUSTOMER
SERVICE
OPERATIONS
PRODUCT
DEVELOPMENT

34.  2010 IBM Global CFO Study
 2010 IBM Global CFO
Study Assessment
 Innovation Center for
Performance Management
 Send email to:
cynthya.garza@nexolution.com
aureliano.rivera@nexolution.com

35. Q&A