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Cordula Buss
Cordula Buss

The CFO Lens

+3

Planned three times

Oct 27, 2026

•

2 min read

Planned three times

Every plan counted her correctly. Nobody owns the sum.

Cordula Buss
Cordula Buss

The CFO Lens

+3

The sponsor who had no time

Oct 20, 2026

•

1 min read

The sponsor who had no time

The room had been close to a decision. It reorganised itself around the person with the least time to make it.

Cordula Buss
Cordula Buss

Governance

+3

Who can stop the decision

Oct 13, 2026

•

1 min read

Who can stop the decision

Nobody blocked anything. The decision simply ran out of capacity.

Cordula Buss
Cordula Buss

The CFO Lens

+3

The cost of saying it out loud

Oct 6, 2026

•

1 min read

The cost of saying it out loud

Most organisations can escalate a decision. Very few can escalate a doubt.

Cordula Buss
Cordula Buss

The CFO Lens

+3

Consolidated in a file nobody owns

Sep 29, 2026

•

1 min read

Consolidated in a file nobody owns

The rules were set by whoever was available, and never decided.

Cordula Buss
Cordula Buss

The CFO Lens

+3

Four plans, one company

Sep 22, 2026

•

1 min read

Four plans, one company

They do not conflict. They simply do not know about each other.

Cordula Buss
Cordula Buss

Financial Planning

+3

The forecast was a negotiation

Sep 15, 2026

•

1 min read

The forecast was a negotiation

Accuracy was never the constraint.

Cordula Buss
Cordula Buss

The CFO Lens

+3

The report that changes nothing

Sep 8, 2026

•

1 min read

The report that changes nothing

Adding a page costs nothing. Removing one costs something.

Cordula Buss
Cordula Buss
The committee that met and did not steer

Sep 1, 2026

•

1 min read

The committee that met and did not steer

Deferral is free, so deferral is what the structure produces.

Cordula Buss
Cordula Buss
On track against what?

Aug 25, 2026

•

1 min read

On track against what?

Delivery and ownership are two roles. Status belongs to one of them.

Cordula Buss
Cordula Buss
The most expensive saving

Aug 18, 2026

•

1 min read

The most expensive saving

The tool was cut. The workaround was never costed.

Cordula Buss
Cordula Buss

The CFO Lens

+3

Ninety percent spent. Forty percent done.

Aug 11, 2026

•

1 min read

Ninety percent spent. Forty percent done.

Two correct numbers, and nobody who has to connect them.

Cordula Buss
Cordula Buss
Nobody could finish the sentence

Aug 4, 2026

•

1 min read

Nobody could finish the sentence

Busy is not a direction

Cordula Buss
Cordula Buss

Governance

+3

Two reports, one programme, no decision

Jul 28, 2026

•

1 min read

Two reports, one programme, no decision

Two reports, one truth nobody owned

Cordula Buss
Cordula Buss
The cost of a decision that waits

Jul 21, 2026

•

1 min read

The cost of a decision that waits

The cost of a decision that waits

Cordula Buss
Cordula Buss

Governance

+3

Attendance is not authority

Jul 14, 2026

•

1 min read

Attendance is not authority

A full room can still make no decision.

Cordula Buss
Cordula Buss

Governance

+2

The decision nobody owned

Jul 7, 2026

•

1 min read

The decision nobody owned

Some decisions don't wait for better numbers.

Cordula Buss
Cordula Buss

SAP

+3

Why most SAP programmes fail before kickoff.

Jun 30, 2026

•

1 min read

Why most SAP programmes fail before kickoff.

The tool is never the problem. The architecture above the tool is.

Cordula Buss
Cordula Buss

The CFO Lens

+3

When Finance and IT spoke past each other — until the programme collapsed.

Jun 23, 2026

•

1 min read

When Finance and IT spoke past each other — until the programme collapsed.

A case story about two truths in one room — and the cost of never reconciling them.

Cordula Buss
Cordula Buss

Governance

+5

The Steering Audit — four weeks, four layers, one classification.

Jun 16, 2026

•

1 min read

The Steering Audit — four weeks, four layers, one classification.

Last week's question deserved a structured answer. This is one.

Cordula Buss
Cordula Buss

The CFO Lens

+3

Maturity Fit vs. Score — two questions every steering review should answer.

Jun 9, 2026

•

1 min read

Maturity Fit vs. Score — two questions every steering review should answer.

A concept can be flawlessly implemented and still fail. The reason is rarely in the concept.

Cordula Buss
Cordula Buss

Governance

+3

The four layers — why sequence is everything in programme steering.

Jun 2, 2026

•

1 min read

The four layers — why sequence is everything in programme steering.

A steering review that starts at the dashboard rarely changes anything. The reason is structural.

Cordula Buss
Cordula Buss

The CFO Lens

+3

Portfolio management is not a spreadsheet. It is a leadership decision.

May 26, 2026

•

1 min read

Portfolio management is not a spreadsheet. It is a leadership decision.

Every organisation has a project list. Very few have a portfolio strategy.

Cordula Buss
Cordula Buss

Governance

+4

The SAP programme that failed... traffic lights were green.

May 19, 2026

•

1 min read

The SAP programme that failed... traffic lights were green.

All KPIs green. Programme red.

Cordula Buss
Cordula Buss

Governance

+4

The Steering Committee that steers nothing.

May 12, 2026

•

1 min read

The Steering Committee that steers nothing.

15 people. Perfect slides. Zero decisions.

Cordula Buss
Cordula Buss

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