Is FP&A Finance or Strategy? — How Its Org Positioning Is Evolving
Follow the journey as FP&A evolves from a reporting function inside finance into the CEO's strategic partner.
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In-depth insights written by FP&A practitioners holding US CMA credentials.
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Good Budgets vs. Bad Budgets — Where a CFO Feels the Difference
If your budget misses the mark every single time, read this. We break down the three structural reasons companies keep getting it wrong.
Is FP&A Finance or Strategy? — How Its Org Positioning Is Evolving
Follow the journey as FP&A evolves from a reporting function inside finance into the CEO's strategic partner.
How Do Global Companies Actually Use FP&A? From Silicon Valley to Global Manufacturing
A side-by-side look at how Silicon Valley tech companies and global manufacturers run FP&A — plus the FP&A maturity framework and execution playbook your finance org can borrow.
ROE, EBITDA, ROIC — A Complete Guide to the "Golden Metrics" That Drive Enterprise Value
A side-by-side breakdown of ROE, EBITDA, and ROIC — what each measures and where they diverge. We go deep on the three realistic levers for lifting ROE (margin, asset turnover, financial leverage) from the perspective of CFOs, FP&A leaders, and investors.
Rethinking the Break-Even Point: From a Simple Calculation to Your "Profit Ignition Point"
How to lower your break-even point (BEP) and maximize profit. We walk through fixed- and variable-cost management and product-/business-unit-level BEP analysis via cost allocation — from the perspective of CFOs and FP&A leaders.
Data-Driven Management and the Rise of FP&A: From Back-Office Finance Team to CEO's Strategic Right Hand
Why FP&A is being restructured as a strategic function reporting directly to the CEO, and what data-driven management looks like in the age of AI transformation — analyzed from the perspective of CFOs, FP&A leaders, and IT executives.
Operating Income vs. EBITDA: An FP&A Guide to Judging a Company's "Real" Profitability
What matters isn't the "size" of profit — it's the "structure" of it
![[FP&A Glossary] Rolling Budgeting / Rolling Forecast](https://framerusercontent.com/images/Rvuw4D1E9U1F6jSU4skFhxv7unc.jpg)
[FP&A Glossary]
[FP&A Glossary] Rolling Budgeting / Rolling Forecast
When January closes, you lock in January actuals and add next year's January to the plan — always keeping a forecast for the "next 12 months" in view.
![[2026 CFO Agenda] While Half of North American CFOs Go All-In on AI Transformation, Where Does Your Finance Team Stand?](https://framerusercontent.com/images/1rR1mD7xlUpU1FH29ogwUHFXDA.png)
[2026 CFO Agenda]
[2026 CFO Agenda] While Half of North American CFOs Go All-In on AI Transformation, Where Does Your Finance Team Stand?
The era of crisis management is over. The era of the digital finance agent has arrived.
Three Weeks to Collect, One Hour to Analyze? How to Defuse the "Spreadsheet Time Bomb" in Your 2026 Planning
The death of the static budget and the rise of continuous planning — why global companies abandoned the one-year plan.
![[Practitioner Q&A] Is There a Benchmark for Managing the Debt-to-Equity Ratio?](https://framerusercontent.com/images/v6Fxlh8rPDrNyKy1GlYY40lJMT4.jpg)
[Practitioner Q&A]
[Practitioner Q&A] Is There a Benchmark for Managing the Debt-to-Equity Ratio?
A guide to strategic leverage — why managing it beats paying it all down on principle.
[Practitioner Q&A]
[Practitioner Q&A] Our New Business Unit's ROIC Is Coming in Low — Should We Consider Pulling the Plug?
Our new business unit's ROIC (return on invested capital) is coming in far too low. Performance isn't there — should we consider exiting now?
— Education & Partners
Education & partnership insights
Education for AI FP&A
[finex x FASTCAMPUS]
FASTCAMPUS launches Korea's only practitioner-grade FP&A AI training
Curious about the exclusive benefit for finex customers?Team finex insights
[finex x CFO Group GrowthFinance]
Roundtable on FP&A AI adoption failures and how to solve them
Open the roundtable page— Popular Topics
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