The CFO Lens

Weekly insights for CFOs and Finance leaders on steering logic in transformation programmes — by Cordula Buss, Plan A2C

The CFO Lens

Oct 27, 2026

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2 min read

Planned three times

Every plan counted her correctly. Nobody owns the sum.

Cordula Buss

The CFO Lens

Oct 20, 2026

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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

Governance

Oct 13, 2026

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1 min read

Who can stop the decision

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

Cordula Buss

The CFO Lens

Oct 6, 2026

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1 min read

The cost of saying it out loud

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

Cordula Buss

The CFO Lens

Sep 29, 2026

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1 min read

Consolidated in a file nobody owns

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

Cordula Buss

The CFO Lens

Sep 22, 2026

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1 min read

Four plans, one company

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

Cordula Buss

Financial Planning

Sep 15, 2026

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1 min read

The forecast was a negotiation

Accuracy was never the constraint.

Cordula Buss

The CFO Lens

Sep 8, 2026

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1 min read

The report that changes nothing

Adding a page costs nothing. Removing one costs something.

Cordula Buss

The CFO Lens

Ninety percent spent. Forty percent done.

Aug 11, 2026

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1 min read

Ninety percent spent. Forty percent done.

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

Cordula Buss

Governance

Jul 28, 2026

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1 min read

Two reports, one programme, no decision

Two reports, one truth nobody owned

Cordula Buss

Governance

Jul 14, 2026

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1 min read

Attendance is not authority

A full room can still make no decision.

Cordula Buss

SAP

Why most SAP programmes fail before kickoff.

Jun 30, 2026

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1 min read

Why most SAP programmes fail before kickoff.

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

Cordula Buss

The CFO Lens

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

Jun 23, 2026

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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

Governance

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

Jun 16, 2026

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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

The CFO Lens

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

Jun 9, 2026

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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

Governance

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

Jun 2, 2026

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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

The CFO Lens

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

May 26, 2026

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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

Governance

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

May 19, 2026

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1 min read

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

All KPIs green. Programme red.

Cordula Buss

Governance

The Steering Committee that steers nothing.

May 12, 2026

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1 min read

The Steering Committee that steers nothing.

15 people. Perfect slides. Zero decisions.

Cordula Buss

The CFO Lens

Planned three times

The sponsor who had no time

Who can stop the decision

The cost of saying it out loud

Consolidated in a file nobody owns

Four plans, one company

The forecast was a negotiation

The report that changes nothing

Ninety percent spent. Forty percent done.

Two reports, one programme, no decision

Attendance is not authority

Why most SAP programmes fail before kickoff.

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

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

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

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

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

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

The Steering Committee that steers nothing.

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