Finario Blog
Deep Dive: A Capital Planning Executive’s Perspective on Trends In the BioPharma Industry
Deep Dive: A Capital Planning Executive’s Perspective on Trends In the BioPharma Industry The biotech and pharmaceutical sectors flourished in 2021 due to a low-interest rate environment and strong pandemic-driven
Zero-based budgeting for Capex: the post-pandemic view
Zero-based budgeting for Capex: the post-pandemic view Coming out of the worst of COVID, we’re all ready to wipe the slate clean and start fresh. Why not do the same
Deep Dive: A Capital Finance Executive’s Perspective on Trends in the Utilities Industry
Whether it’s upgrading aging infrastructure, adapting to changing regulations, or protecting grids against outside threats, utilities have a range of challenges to navigate these days. In this deep dive, we’ll
Deep Dive: A Capital Planning Executive’s Perspective on Trends in the Chemicals Industry
Strong demand and higher prices made 2022 a good year for the global chemicals industry overall, but results varied widely by region. In the U.S., the sector had “one of
California’s PG&E Crisis: Lessons Learned and the Capex Connection
Pacific Gas & Electric’s (PG&E) rise to becoming one of California’s most powerful energy providers was a success story for much of the 20th century. Yet in recent years, costly
Top 10 Capital Budgeting Best Practices
When it comes to capital budgeting, there’s no shortage of grievances against the process. And rightly so. A comprehensive capital plan, which takes months to put together, can become obsolete
For This CFO, Nothing’s More Important Than ROIC
Finario sat down with former ITT Corp CFO Tom Scalera to talk about critical issues facing the CFO, including managing ROIC amid shorter tenures. Watch the full interview here.
2023 Trends for Capital Planners
When it comes to predicting future trends in capital spending, and finance more broadly, there’s no shortage of opinions. So we’ve cut through the noise to consolidate the predictions and
What is an AFE – Authorization for Expenditure – in Capital Planning?
The AFE (authorization for expenditure) process is notoriously complex. It often involves input from various stakeholders across a wide range of departments, and approvals can take months to turn around.
AFE Processes in the Oil & Gas Industry Leave Room For Improvement
Capex approval workflow processes go by many different names, and getting a handle on the alphabet soup of acronyms can be dizzying. Capital Expenditure Authorizations (CEAs), Capital Expenditure Requests (CERs),
How Does Capex Impact ROIC?
When it comes to CFOs making an impact, they’re up against the clock from the get-go. Relentless shareholder scrutiny, constantly shifting market conditions, and the never-ending specter of organizational changes
AI: A Primer for Corporate Finance
Just a few years ago, artificial intelligence (AI) was a brand new technology that stoked excitement and fear. Concerns of a terminator-induced armageddon were just as common as predictions of
Stock Buybacks vs. Capex: How Macroeconomics Frames the Debate
“Capital expenditures among companies in the S&P 500 have been growing at a faster pace than stock repurchases for the first time since the first quarter of 2021,” according to
How Is Inflation Affecting Capex Decisions?
Whether it’s a carton of eggs or a tank of gas, prices are up in just about every corner of the economy. And while the implications for consumers or businesses
Overcoming the Planning Fallacy with Reference Class Forecasting for Capital Projects
Bob from engineering has been submitting project proposals for the past decade, and always underestimates total costs. Despite double-checking with vendors and colleagues ahead of time, his projects seem to
Capex vs Opex in a Connected Finance Framework
At a high level, the differences between Opex and Capex are very clear: Opex (operating expenses) covers an organization’s day-to-day expenses that keep the lights on, including payroll, rent, and
What is Capital Planning: The FP&A, Engineering & Accountant’s Perspective
By Charlie Rhomberg In the current environment of changing business models, monetary policy uncertainty, and an upside-down supply chain, making assumptions about the future can be futile. Yet, despite the
In A World of Black Swan Events, Capital Budgeting Turns to Rolling Forecasts
Global health emergencies, sweeping monetary stimulus, and hundred-year storms used to happen, well, every 100 years or so. Not anymore. These “black swan” events are seemingly happening with greater frequency,
