Striking the Right Balance: Finance Executives Combine Growing Optimism, Continued Financial Discipline

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Optimism Propels Renewed Focus on Growth











Seeking Efficiency, Maintaining Discipline







  • Cash and working capital management discipline — 79 percent;
  • Focus on profitability — 72 percent;
  • Balance sheet scrutiny — 70 percent;
  • Administrative discipline — 69 percent;
  • Project and investment ROI requirements — 69 percent.

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Tying Increased Spending to Growth



  • 49 percent plan to increase investment in the development of new products and services;
  • 46 percent aim to expand through increased sales and marketing activities;31 percent expect to increase investment in M&A activity to drive growth.



  • Advertising, marketing and PR (29 percent);
  • Labor (28 percent)
  • Enterprise-level IT systems (28 percent);
  • Computer hardware (24 percent).









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