CFO, your days as a co-pilot are over!
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CFO, your days as a co-pilot are over!

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It’s been a popular saying for the past 20 years that the CFO should become the co-pilot of the business. Essentially, the CFO should act as the wing person to the CEO and together they should run the company and optimize value creation. This relationship should then trickle down into the organization, pairing every business leader with a financial wing person.?

With Generative AI, the game is changing. You have probably noticed that co-pilots are popping up everywhere. In a few months, your AI co-pilot will be a click away embedded across Microsoft Office applications. This enables anyone to get answers to simple requests in a matter of seconds rather than sending an e-mail and waiting a while before receiving an answer.?

In Finance this is the realization of what we’ve been discussing for years. AI can now answer “what happened” and “why it happened”. Previously this could take hours or days of financial analysis and dialogues to uncover. On a positive note, this frees a lot of time, but it probably also leaves many finance and accounting professionals wondering what will become of them. In this blog, we will explore the capabilities of Generative AI for CFOs and discuss what comes next since the co-pilot role is now spoken for.?

Exploring Gen AI use cases for CFOs?

The introduction of AI into our daily work processes has been gradual over the past decade. Generative AI simply sped up the implementation process. Today, most finance functions are experimenting with building their own Gen AI solutions. At the same time, the tool providers are building this into their applications. Finally, concerns about data security are also being alleviated as solutions are being integrated into existing tools.?

The prerequisite for making AI work, though, is that your data is neatly organized. Otherwise, you may get imperfect or even incorrect answers to your queries. Data should be captured correctly at the source and be ready for use straight from the ERP system without manual manipulation. Naturally, AI can also help you with that but that goes beyond Gen AI.?

We can then consider various examples of how Gen AI acts as a co-pilot.?

Accounts Receivables: The simple use case would be a query to understand your current overdue balances by customers and initiate action where needed. The dialogue could look like this…

  • Query: Could you give me a list of all balances overdue by 30 days or more organized by customer ranked from highest to lowest balance?
  • Answer: Here’s the list of customers with balances overdue by 30 days or more.
  • Query: For the top 10, could you please show me the latest correspondence we’ve had with each of them and note at which escalation step each of them is?
  • Answer: Here’s a link to the latest correspondence we’ve had with each client and a table of the escalation steps.
  • Query: Could you please activate the next escalation step for each of the customers in the top 10?
  • Answer: We have sent e-mails to these customers, notified the customer service representative of these customers, and escalated to the sales manager on these accounts.

?

Data quality: Despite the need for high-quality data most companies struggle with getting the quality right. Here a use case could be to query your co-pilot on finding and fixing the bad quality data…

  • Query: Could you show me all the variable cost postings where we have one or more empty fields in a line item in the journal entry?
  • Answer: Here’s a list of all the variable cost line items where we’re currently missing information.
  • Query: Could you help identify possible root causes for the missing information?
  • Answer: Currently we have an 85% hit rate on our OCR processing of incoming documents and the average waiting time for manual processing of the missing information is 4-6 weeks.
  • Query: In which field(s) do we most commonly encounter missing information?
  • Answer: Here’s a list of the top 3 fields where missing information is encountered with a missing PO number being the most commonly missing information.

?

Financial analysis: Most time spent on financial analysis is to identify what happened during the period analyzed and why it happened. This is an area where co-pilots are increasingly helpful. Here’s an example…

  • Query: Could you share with me a table of the monthly results organized in the following three columns: actual, budget, and variance between actual and budget?
  • Answer: Here’s a table with the requested information and the main variances are seen in terms of revenue, cost of goods sold, and staff costs.
  • Query: Could you help me understand the main reasons behind these variances?
  • Answer: The main reasons for the revenue shortfall are variances in market X and variance in product Y. As for the cost of goods sold, we see increases from these three suppliers and plant Z. Finally, for staff cost additional temporary workers were hired in plant Z.

?

Financial forecasting: Another area where co-pilots are becoming useful is financial forecasting. Here, non-biased forecasts can easily be produced based on historical information and assumptions updates provided by central teams. The example could look like this…

  • Query: We need to forecast the financials for the coming 12 months. Could you show me a forecast down to the EBITDA level applying our historical growth levels and our last 12 months’ financials?
  • Answer: Here’s a line-by-line forecast down to the EBITDA level of our financials applying historical growth levels on the latest 12 months’ financials.
  • Query: We will be launching three new products in the next year; one in March, one in June, and one in September. They’re expected to follow a similar launch path as product Y. Could you show me the forecast if we added these three new products?
  • Answer: Here’s the updated forecast with the three new products added.
  • Query: If we assumed that the three new products would cannibalize 5% of the revenue from product A, B, and C, how would the forecast look like?
  • Answer: This would result in a revenue reduction of X and the products A, B, and C which reduces the overall expected growth from the three new products by 50%.

These are but a fraction of the potential use cases and the capabilities of the co-pilots are evolving fast. We hope that it gives you an idea about the potential though and gets you thinking about where co-pilots can be used and what humans should work with instead.?

The future finance function is more human than ever!?

To some, this may be a frightening picture. Co-pilots are taking over my job. What will I be doing instead? This should be on the CFO’s agenda. The good news though is that the future finance function is more human than ever. Let’s explain.?

First, consider the efficiency gained from using co-pilots. No longer do you need to spend time on the mundane part of the analysis. Building on some of the prompt examples above you could now spend time talking to the manager of market X and the product lead for product Y. Understand the root causes for the shortfalls and the prospects of turning things around. You would also have time to help them problem-solve for good solutions for the turnaround. In the forecasting example, you easily do scenario modeling and can consider the numbers to be given. Instead, you can discuss with the management team what to do to improve performance. There’s no denying that this is time much better spent.?

Second, we should discuss the capabilities needed to do what we have outlined above. You will need relationship-building skills to engage with market and product managers. You would need problem-solving skills to help find solutions for their challenges. You would need influencing skills to get the management team aligned around the forecast and actions to address performance shortfalls.?

Finally, we can debate how to develop these capabilities. For most finance professionals this will be outside their comfort zone. However, most of them have a desire to make an impact on the business and they’re aware that their jobs are changing with the advent of the co-pilot. Accountancy bodies like AICPA-CIMA have also published a lot of knowledge about the need for changing capabilities. This is showcased by the CGMA competency framework.

The continued developments in the technology space will only further enable CFOs and their finance teams to be business partners. The co-pilot brand might now be spoken for; however, the co-pilot may just be what helps CFOs to finally become the co-pilots they were originally meant to be. That indeed makes the future finance function more human than ever. How do you see the co-pilots impacting the finance function and what CFOs and finance and accounting professionals should be doing in the future?


This was the sixth blog post in our new series "The Top 10 Priorities for CFOs in 2024". Starting from this series we go even deeper into the issues, bring you candid perspectives from the frontlines, and share actionable advice on what the Office of the CFO should do to create more value. Read the previous articles in the series below.

The top 10 priorities of CFOs in 2024

How CFOs can manage the Next Normal

More strategic leadership is needed from the CFO

From CFNo to CFGrow

It's time for CFOs to whip their company into shape

Catch the insights from our latest series "The Modern Finance Function" here.

The journey to the modern finance function

What lessons can we learn from successful finance transformations?

What are the most critical teams in the modern finance function

A month in the life of The Modern Finance Function

Why benchmarking is key to unlocking performance in Finance

Demonstrating the success of The Modern Finance Function

The Modern CFO in action

You can read all blog posts in our previous series "Demystifying AI in Finance & Accounting" below.

Demystifying AI and its impact on Finance & Accounting

Why AI is the perfect tool for financial predictions

5 key ways the dynamic duo of AI and Audit will revolutionize Finance

Why AI is a game-changer for real-time business intelligence and accounting

How to supercharge your finance career and stay ahead of the trends in AI

5 ways AI can streamline your ESG reporting

Smart ways AI is re-making accounts receivables and payables

How AI turns financial reporting upside down

What is the future of AI in Finance?

How to unlock the power of AI in Finance

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Anders Liu-Lindberg is the co-founder and a partner at Business Partnering Institute and the owner of the largest group dedicated to Finance Business Partnering on LinkedIn with more than 12,000 members. I have ten years of experience as a business partner at the global transport and logistics company Maersk. I am the co-author of the book “Create Value as a Finance Business Partner”, a long-time Finance Blogger, a LinkedIn Learning instructor, and a Top Voice on LinkedIn with 330,000+ followers.

Sylvain Mestrallet

CFO | Finance Executive

8 个月

Great read Anders!

Erick Escalante

Financial Modeller | FP&A | Economist | AI for Finance & FP&A

8 个月

The use cases are very clear! in fact some of the processes indicated are already automated.

Simon Thompson

Commercial advisor for large-scale procurement in major projects, critical contracts, & cost reduction. I lead a team applying commercial rigour to help clients achieve optimal outcomes, not just follow processes.

8 个月

Absolutely fascinating take, Anders! ?? The idea that Generative AI is becoming everyone's financial co-pilot is both exciting and a bit nerve-wracking. It's like having a super-smart assistant at your fingertips, ready to crunch numbers at lightning speed. But here's a thought - maybe this is our cue to level up? Instead of getting lost in spreadsheets, we could be using that freed-up time for creative strategy or building stronger relationships within our teams. Imagine focusing on big-picture thinking because AI's got your back with the details. It's kind of like having cake and eating it too! ?? What do you think?

HUZAIFA AHMED

?? Financial Reporting & Analytics Expert | ??Providing Business Insights through Data Analytics |?? Creating Value for Businesses Through Improved Financial Processes | ?? ESG | ?? Sustainability Reporting | Ex EY |

8 个月

Exciting times ahead with Generative AI shaping the future of finance!

Peter Evans

? Asset-Based Lending ?? Get Terms Now ?? #SecuritiesBasedLending | #RealEstateFinancing | Connecting #Investors and #Borrowers.

8 个月

Exciting to see how AI is transforming the role of the CFO! #financetransformations

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