首席财务官如何处理2024-2025年到期的公司债务

Top 5 Prioritiesfor CFOs in 2025 Drive efficient growth and navigate increaseddemands on the CFO as an enterprise leader. Top 5 priorities for CFOs in 2025 CFOs enter 2025 with greater price stability across mostmarkets and expectations for a less restrictive rate environment.Simultaneously, mounting risks stemming from AI, globalconflicts, climate change, cyberthreats, elections and newregulatory pressures add complexity to their planning activities. Our 2025 Gartner Finance Executive Priorities Survey askedmore than 250 CFOs to rank the criticality of 18 finance priorities.Five priorities emerged from their survey responses: Data, metrics and analytics Within finance, CFOs continue to make investments in theautonomous finance function of the future, but they report staffare burned out from rapid technology and process changes.Outside of finance, boards and CEOs are asking CFOs to leanin and lead more enterprise functions and initiatives to deliveron cost, growth and digital objectives, all while telling a crediblestory to investors. 02Efficient growth03AI adoption in finance04Time allocation and leadership capacity05Source and retain digital talent Use this report to benchmark and plan your top priorities as younavigate expanding enterprisewide responsibilities and a complexoperating environment in 2025. 01Data, metrics andanalytics CFO priority in context: 35%of CFOs say data quality is a key inhibitor forlow AI adoption in finance. More than75%of CFOs tell us they are nowresponsible for enterprisewide data and analytics. Bridging governance of financial and nonfinancial data Accurate data, metrics and analytics are central to finance’s ability to provideagile planning, budgeting and forecasting, as well as its ability to pilot AIsolutions. However, a lack of clear ownership and accountability around D&A governanceoften leads to siloed approaches to governance across the enterprise, whichcan result in inconsistent data quality, duplication of effort and difficulties indata integration. For CFOs to deliver trusted business insights using both financial andnonfinancial data, they must embrace a more active role in enterprisewideD&A governance. Embrace the role of executive championin enterprisewide D&A governance Guide to get started: 3 Fundamentals of Effective Data andAnalytics Governance for CFOs Recognize that finance is ideally suited to coordinate D&A governance acrossthe enterprise, given its understanding of enterprise strategy, experiencefacilitating cross-functional negotiations and frequent use of businessdata. The responsibilities that the CFO should directly own as the executivechampion include: The executive champion and lead steward datagovernance model CFO in executivechampion roleacts as arbiterand coordinator. •Defining key cultural expectations within the enterprise•Collaborating with peers to build the D&A governance strategy•Establishing a governance charter that will help finance teams scope andprioritize the right initiatives Function headscollaborate to establishgovernance strategyin a data council. 02Efficient growth CFO priority in context: Only5%of organizations achieve efficientgrowth status across different phases of thebusiness cycle. CEOs overwhelmingly selectedgrowthas theirtop strategic business priority for 2024-2025. KEY CHALLENGE Sustaining cost discipline while driving top-line growth CFOs must revisit their frameworks for cost andcapital allocation in order to achieve efficientgrowth in the current turn in the cycle. Efficientgrowth is achieved when organizations sustainablydrive top-line and bottom-line improvements fromquarter to quarter. Doing this consistently earns a7.1% shareholder return premium over their peers. Proportion of companies meeting efficient growth criteria S&P Global 1200, 2010-2017 Only 5% of companies achieveefficient growth We know that balancing cost objectives alongsideinvestments needed to drive growth is a difficultjob for CFOs in this environment. Our pastresearch has shown that 69% of those focusing onoptimizing costs say it will be difficult or extremelydifficult to reduce costs without negativelyimpacting performance. Efficient growth is achieving top-quartile performance relative to industrypeers in all of the following criteria: •Long-term revenue growth•Long-term cost reduction•Short-term simultaneous growth andmargin expansion Align the organization’s cost structure withdifferentiated capabilities Guide to get started:Strategic Cost Management Best Practicesfor CFOs Differentiating the cost structure based on intrinsic factors leads to a 42%improvement in performance on an index of long-term value realizationactivities, which translates into an average return premium of six percentagepoints. The key feature of this mental model is that the cost structure is theCFO’s tool to connect strategy to the business’s ability to realize value. Adifferentiated cost structure has three types of costs: Con