The following analysis is based upon the experiences of Corporate & Finance Transformation members of Capgemini Consulting.
This information was acquired through work on numerous "budget" projects led by CFOs inside businesses of all sizes and of all sectors. It is enriched by the results of interviews carried-out in mid 2011 with the DFCG, the French National Association for CFOs and Management, for the study entitled "The Financial Director supporting or leading the Transformation", in which 250 Finance Directors took part. We thank them deeply for the confidence they have given us and for the transparency they have shown, notably in showing what lies beneath their budgetary process. In this regard, the contribution of Thierry Delaporte, COO Apps One was critical. This study also makes use of numerous reports, published by other experts on this subject, who will be cited in the text. We would also like to thank Régis Labbé for his contribution to the content, Marie-Astrid Carron for her participation in the writing of this article, and the entire Corporate & Finance Transformation team for all of its help.