Leadership & perspective
Chief Financial Officer · India
2026-05-06 edition
I make the cash consequences of a retail decision visible before a purchase price, allocated expense or future recovery assumption is allowed to stand for the whole financial choice.
Section · The leadership journal
I endorsed a refurbishment budget anchored too strongly to acquisition cost. The correction retained the work, the overrun and the distinction between management costing and product acceptance.
Read the essayA reporting allocation and a first-year closure scenario answered different questions. The CFO's contribution was to correct the financial premise while leaving the operating decision open.
Read the essayA customer promise placed a defined future payment beside an assumed resale value. The board needed those amounts and the work between them kept separate before deciding whether to commit.
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