E-Learning Business Models: Framework and Best Practice - download pdf or read online


By Sabine Seufert

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CEOs need to demand a complete and radical change if they are to free management and accountants from the shackles of a zero-sum process—reporting last month’s results halfway through the following month. S. companies are now providing commentary and numbers by the first working day. , months are either five or four weeks). In leading companies, the senior management team (SMT) is letting go of report writing—SMT members are no longer rewriting reports. They have informed the board that they concur with the writer’s findings but it is a delegated report.

There is nothing worse for the finance team than to submit a finance report to the CEO that is inconsistent. This is frequently caused by a late change not being processed properly through the report. As night follows day, the CEO will be sure to find it. I am sure many readers have been guilty of this one. It is far better to hold back the adjustments. If the CEO says to you, “I thought the sales were higher,” you can say, “Pat, it is a pleasure working for such an astute CEO. You are right, the sales are understated by $13,000; however, there are adjustments totaling $7,000 going the opposite way, so I have not booked the adjustments as the net difference is immaterial.

These systems should be purchased and implemented before the accounting team ever considers upgrading the general ledger (G/L). Increasingly today the G/L is only the holder of actuals, with the targets, reporting, and drill down being provided in auxiliary systems. This is a major exercise and one that should be researched immediately. There should be an organization near your locality that uses the same accounting system and where the purchase order system is working well. Visit that organization and learn how to implement the system.

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