När vd:ns rapportering gentemot styrelsen är rätt utformad skapar den framåtblickande dialog, tydligare handlingsutrymme och bättre beslut.
Så blir vd:ns ekonomirapportering användbar för styrelsen
Ekonomi
Ekonomirapporteringen är ett av vd:ns viktigaste verktyg för att styrelsen ska kunna ta sitt ansvar. Här ger Hans Svegmar, affärsutvecklare och senior rådgivare inom ekonomi- och bolagsstyrning, råd för rätt samband, rätt analys och rätt fokus.

Foto: Adobe Stock/Pressbild.
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– Alla beslut i styrelserummet får ekonomiska konsekvenser på något sätt. Därför är det väsentligt att styrelsen förstår de ekonomiska sambanden och affärsmodellen, säger Hans Svegmar.
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


