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本書系華為公司內(nèi)訓系列叢書的第三部，全面闡述華為公司財經(jīng)管理團隊作為一個價值整合者，如何服務和監(jiān)管業(yè)務擴張及價值創(chuàng)造的理念、政策和規(guī)則。書中所有內(nèi)容均摘自華為公司內(nèi)部公開的高管的講話、文章以及經(jīng)營管理團隊(EMT)和華為財經(jīng)體系的文件，并一一注明了出處。同樣，各章內(nèi)容的編排，在每一個標題下，遵循歷史的順序，時間跨度從公司成立一直到2017年6月。這樣的編排方式有助于讀者研究華為公司財經(jīng)管理哲學的演進及其內(nèi)在一致性。
Part Ⅰ Expansion and Control 1
1 Huawei’s Business Goal 3
1.1 Pursuing Sustainable and Profitable Growth 4
1.1.1 Seeking to Survive as a Legal Entity Beyond Life-Span Constraints of Natural
Persons 4
1.1.2 Huawei Only Exists to Serve Its Customers 6
1.1.3 Inspiring Passion Across the Company Through Steady Growth 7
1.1.4 Being an Industry Leader and Leading Industry Development 8
1.2 The Meaning of Sustainable and Profitable Growth 11
1.2.1 Pursuing Profitable Growth, Healthy Cash Flow, and Light-Asset Operations 11
1.2.2 Continuously Improving Huawei’s Core Competencies 15
1.2.3 Building a Healthy and Friendly Business Ecosystem 18
1.2.4 Pursuing Huawei’s Long-Term Value 20
1.2.5 Sharing Gains Based on the Capital and Labor Invested 21
1.2.6 Passing Market Pressure Down Through Each Layer of the Company to Make
Sure Our Internal Response System Remains Active 26
2 Huawei’s Competition Strategy: A Financial Perspective 31
2.1 Continuing to Invest Boldly to Seize Strategic Opportunities 32
2.1.1 Seizing Strategic Opportunities Ensures Success While Missing Them Leads to
Failure 32
2.1.2 Increasing Future-Oriented Investment When the Market Is Experiencing a
Cyclical Downturn 34
2.1.3 Avoiding Opportunism and Having Strategic Patience in an Era of Big
Opportunities 36
2.2 Working Together Towards the Same Goal and Deciding What Not to Do in Order to
Do Something Great 39
2.2.1 Concentrating High-Quality Resources on Core Business and Strategic
Opportunities to Establish and Reinforce Strengths 39
2.2.2 Narrowing Strategic Focus to Become an Industry Leader 41
2.2.3 Maintaining a Narrow Focus to Make Breakthroughs 45
2.2.4 Never Wasting Strategic Resources on Nonstrategic Opportunities 48
2.3 Innovating to Create Greater Value for Customers and the Company 53
2.3.1 Placing More Emphasis on Value Creation Than on Cost Savings 53
2.3.2 Changing the R&D Spending Structure and Increasing the Proportion of
Investment in Research and Innovation 54
2.3.3 Ensuring Sufficient Customer-Facing Budgets 56
2.4 Digging In and Widening Out 58
2.4.1 “Digging In”: Ensuring Investments in Improving Core Competencies and
Preparing for the Future58
2.4.2 Constantly Tapping into Internal Potential and Lowering Operating Costs to
Provide Higher Value Services to Customers 59
2.4.3 Sharing More Value with Customers and Treating Upstream Suppliers
Generously 60
2.4.4 Never Pursuing Low Prices, Low Costs, or Low Quality 61
2.5 Openness, Competition, and Collaboration 63
2.5.1 Nothing Can Stop Us If We Remain Open 63
2.5.2 Competition in the Future Will Be Between Supply Chains 65
2.5.3 Value Sharing Is Vital to a Robust Business Ecosystem 67
2.6 Becoming a Truly Global Company 70
2.6.1 Building a Global Business Ecosystem to Keep Growing 70
2.6.2 Leveraging Relative Advantages in Global Competition 71
2.6.3 Locating Strategic COEs in Places Rich with Strategic Resources 72
2.6.4 Attracting Global Talent and Building a Global Management Structure 76
3 Remaining Flexible to Seize Opportunities Amidst Uncertainties 83
3.1 Maintaining Flexibility When Investing in Projects of Uncertainty 84
3.1.1 Never Putting All Eggs in One Basket When Making Strategic Decisions 84
3.1.2 Large Investment Along Multiple Paths in Multiple Waves 85
3.1.3 Absorbing the Energy of the Universe over a Cup of Coffee 90
3.2 Technological Innovation Without Boundaries Can Take Company Strategy in the
Wrong Direction 95
3.2.1 Product Innovation Must Focus on the Core Business and Must Always Be
Driven by Business Needs 95
3.2.2 Research and Innovation on Uncertainties Must also Have Boundaries and Serve
the Core Business 96
3.3 Identifying and Creating Certainty Out of Uncertainty 98
3.3.1 The Role of a Leader: Setting a Clear Direction Amidst Uncertainties 98
3.3.2 In Field Offices Are Highly Competent Lean Teams Dealing With Uncertainties;
In Back Offices Are Functional Departments and Shared Services Centers
Dealing with Certainties 100
3.4 Success Is Not a Reliable Guide to Future Development 102
3.4.1 The Only Thing that Is Constant Is Change 102
3.4.2 We Are the Only Ones Who Can Defeat Ourselves 103
3.4.3 The Best Defense Is a Good Offense; Moving beyond Existing Advantages to
Create New Ones 105
4 Enhancing Core Competencies through Strategic Mergers and Acquisitions and Corporate
Venture Capital Investment 107
4.1 Bridging Gaps in Core Competencies Through Strategic Mergers and Acquisitions 108
4.1.1 Capital Investment Should Serve the Strategic Purpose and Help Huawei
Acquire Key Technologies and Capabilities 108
4.1.2 Focusing CVC Investments on Developing Cutting-Edge Technologies,
Preventing Technological Risks, and Supporting Development Strategies
in Our Core Business 108
4.1.3 The Purpose of Acquisitions Is to Make Up for Weaknesses in Our Core
Business Rather Than Diversifying Our Business 109
4.2 Principles for External Investments and M&As 110
4.2.1 Never Making Principal Investments Aimed Solely at Achieving Financial
Returns 110
4.2.2 Strengthening Post-Investment Management to Ensure Investment Goals Are
Achieved 111
4.2.3 No Support for Employees Starting a Business: No Investing or Engaging
in Such Activities 111
5 Strengthening Risk Control and Compliance Management 113
5.1 Controlling Risks During Expansion: The Purpose of Control Is to Ensure Sustainable
and Profitable Growth 114
5.1.1 Can Huawei Keep Its Balance in an Unbalanced World? How Can It Do So? 114
5.1.2 Do Not Focus Exclusively on Opportunities Without Considering Risks 115
5.1.3 Pursuing Sustainable and Profitable Growth and Curbing Blind Expansion 117
5.1.4 Balancing Expansion and Control 118
5.2 A Multi-faceted System for Controlling Financial Risks at Huawei 119
5.2.1 The “Four Threes” System for Risk Control 119
5.2.2 Two Perspectives of Financial Risk Control 122
5.2.3 Three Financial Risk Control Centers 122
5.3 Financial Risk Prevention and Control 124
5.3.1 We Need to Have Contingency Plans to Deal with Financial Crises, But the Key
Is Improving Contract Quality 124
5.3.2 Taking Diversified Approaches to Financing and Settlement 126
5.3.3 Do Not Stop Progressing Because of Risks or Ignore Risks in Order to Progress 126
5.4 Business Continuity Management 127
5.4.1 Huawei’s Primary Obligation: Maintaining Stable Network Operations 127
5.4.2 Building Strategic Reserves to Prevent Supply Risks 128
5.4.3 Avoiding the Inclusion of Countries and Regions Affected by War, Civil Unrest,
or Epidemics into Emergency-Triggered Management Cycles 129
5.5 Using the Certainty of Legal Compliance to Deal with the Uncertainty of International
Politics 130
5.5.1 Legal Compliance Is the Most Important Basis on Which We Survive, Provide
Services, and Contribute Worldwide 130
5.5.2 Focusing on Protecting User Privacy in the Same Way We Have Done in Cyber
Security 132
5.6 Compliance Management and Subsidiary Boards’ Oversight Responsibilities 132
5.6.1 Strengthening Compliance Management to Harvest More Crops 132
5.6.2 Subsidiary Boards: Performing Integrated Oversight in the Field on Behalf of
the Company Without Interfering in Business Operations 134
6 Finding the Right Amount of Openness, Compromise, and Huidu, and Properly Balancing
Expansion and Control 141
6.1 Opportunity-Driven Versus Resource-Driven 142
6.1.1 More Emphasis on Opportunity-Driven Resource Allocation 142
6.1.2 Channeling High-Quality Resources to Valued Customers, Valued Countries, and
Mainstream Products 144
6.1.3 Managing Investment Portfolios and the Pace of Investment Based on Corporate
Strategy, Investment Capacity, and Business Opportunities 146
6.1.4 Keeping the Costs of Resources in Mind and Acquiring Resources to Achieve
Growth Goals 148
6.1.5 Guiding Resource Allocation with Differentiated Value Assessments 149
6.2 Growth Versus Profits 151
6.2.1 Focusing on Long-Term Strategic Development to Turn Today’s Cash into
Tomorrow’s Profits 151
6.2.2 Focusing on Both Opportunity-Driven Scaled Growth and Profit-Driven
Sustainable Growth 151
6.2.3 Company Operations: A Dissipative Structure 153
6.2.4 Pursuing Rapid Growth on the Basis of a Reasonable Profit Margin 154
6.3 Long-Term Versus Short-Term Interests 155
6.3.1 Short-Term Interests Ensure Survival 155
6.3.2 Striking a Balance Between Long-Term and Short-Term Interests 156
6.4 Centralization Versus Decentralization 158
6.4.1 Development: Staying Focused, Involving Little Uncertainty, and Supporting
Business Success 158
6.4.2 Research and Explore Across a Wide Scope 160
6.4.3 Narrowing Our Strategic Focus and Setting Ourselves Apart from Competitors
in Our Core Business 164
6.5 Opportunities Versus Risks 165
6.5.1 Managing Both Opportunities and Risks, with More Attention Paid to Risks 165
6.5.2 Inaction Has No Risk, But Will Leave Us Behind 166
6.5.3 Promoting Sales Growth While Effectively Managing Risks 167
6.6 Creating Order Out of Chaos Versus Creating Chaos Out of Order 169
6.6.1 Purpose of Fine-Grained Management: Preventing Chaos During Business
Expansion 169
6.6.2 Striking and Disrupting a Balance 171
Part Ⅱ Value Management 175
7 Guidelines for Value Management 177
7.1 Huawei’s Most Valuable Asset: An Enduring Management System 178
7.1.1 Management Is Key to Ending Reliance on Talent, Technology, and Capital, and
Enabling the Company to Evolve from the Realm of Necessity to the Realm of
Freedom 178
7.1.2 Goal of Transformation: To Harvest More Crops and Increase Soil Fertility 180
7.2 Business Plays a Leading Role and Accounting Plays an Oversight Role 183
7.2.1 When We Say That “Business Plays a Leading Role and Accounting Plays an
Oversight Role”, We Mean That We Do Not Focus Solely on Financial
Returns on Investment 183
7.2.2 Accurately Recognizing Revenue, Accelerating Cash Inflows, Ensuring
Visibility of Project Profits and Losses, and Managing Business Risks 184
7.2.3 How Can Financial Personnel Effectively Serve and Oversee Business If They
Do Not Understand It? 188
7.2.4 Oversight Means Firm Commitment to Process Management 189
7.2.5 Everything We Do Must Support Field Operations, Serve Business, and
Contribute to Business Success 191
7.3 Using the Certainty of Rules to Deal with the Uncertainty of Results 192
7.3.1 Setting Rules to Prevent Chaos 192
7.3.2 Using the Certainty of Rules to Deal with the Uncertainty of Results for Major
Processes, Allowing Flexibility at the Endpoints 193
7.3.3 Using the Certainty of Rules to Deal with the Uncertainty of Execution 194
7.4 Effectively Conducting Oversight While Further Delegating Authority to the Field 195
7.4.1 Centralized Authority Over Treasury, Accounting, and Auditing Management 195
7.4.2 Delegating Command Authority to the Field and Giving Field Commanders the
Final DecisionMaking Authority 196
7.4.3 Moving Oversight to the Field While Delegating Authority to the Field 199
7.4.4 Oversight Is the Means to Our End Goal: Business Success 201
7.5 Streamlining Our Organizations and Processes to Create Value for Customers 203
7.5.1 Simplicity Is Key: Standardizing and Streamlining Routine Management 203
7.5.2 Any Department or Process That Doesn’t Create Value for Customers Is
Redundant 206
8 Financial Management Throughout End-to-End Business Processes 211
8.1 Financial Management Throughout the OTC Process 212
8.1.1 KCPs Throughout the OTC Process 212
8.1.2 Controlling Contract Quality at the Very Beginning 217
8.1.3 Integrating Payment Collection, Revenue Recognition, and Project Budgeting
and Accounting Based on Customer Contracts/POs 221
8.1.4 Setting Up a Contract Support Office That Offers One-Stop-Shop Services to
Support Contract Fulfillment 225
8.2 Financial Management Throughout the IPD Process 227
8.2.1 The Essence of IPD: From Opportunity to Commercial Success 227
8.2.2 Key Control Points Throughout the IPD Process 231
8.2.3 Industry Business Plans and Product Investment Portfolio Management 233
8.2.4 Integrating IPD and Other Business Processes 235
8.3 Financial Management Throughout the PTP Process 237
8.3.1 KCPs Throughout the PTP Process 237
8.3.2 Integrating Procurement and Financial Processes 240
8.3.3 Automation and Payment Security of the PTP Process 243
9 Project Financial Management 247
9.1 Shifting from Being Function-Centered to Being ProjectCentered 248
9.1.1 Projects Are the Basic Units and Cells of Business Management 248
9.1.2 Establishing a Corporate-Level Project-Centered Management System 250
9.1.3 Back Offices Need to Collaborate to Provide Timely and Accurate Support for
Field Operations 253
9.2 Key Activities for Project Financial Management 254
9.2.1 Closed Loop Operations: Project Estimation, Budgeting, Accounting, and Final
Accounting 254
9.2.2 Building an Awareness of Project Operations and a Project Operations
Management Mechanism 261
9.2.3 Integrating Pre-sales and Post-sales Activities 263
9.2.4 Closed-Loop Management of Project Risks and Assumptions 265
9.3 Matching Project Managers and Project Management Teams’ Authority with Their
Responsibilities 266
9.3.1 Matching Project Managers’ Authority with Their Responsibilities 266
9.3.2 Further Developing Project Management Teams and Inspiring Passion Across
Field Operating Units 269
9.4 Project Appraisals and Incentives 270
9.4.1 Adopting an Appraisal and Incentivization Mechanism Based on Final Project
Results 270
9.4.2 Exploring Project Bonuses and Implementing the Contribute and Share System 271
10 Optimizing the Management Control System for Responsibility Centers 275
10.1 Every Operating Mechanism Is Ultimately Value-Driven 276
10.1.1 Making Accounting Granularity Small as Needed 276
10.1.2 Using the Value Distribution System to Drive Business Units to Operate on
Their Own, Responsible for Profits and Losses, and Incentives and Constraints 281
10.1.3 Leveraging the Value Sharing Mechanism and Strategic Investment to
Reinforce Our Culture of “Toasting Those Who Succeed and Offering a
Helping Hand to Those Who Fail” 283
10.2 Methods for Managing Responsibility Centers 285
10.2.1 We Establish Responsibility Centers to Define Responsibilities, Streamline
Management, and Motivate the Workforce 285
10.2.2 Incorporating Checks and Balances into Responsibility Center Management 288
10.2.3 Responsibility Centers Must Adopt Different Approaches to Manage Certainties
and Uncertainties 293
10.3 Operating Mechanisms for Profit Centers 295
10.3.1 Focusing on Business Operations, Making Decisions Independently, and Never
Rigidly Setting Job Grades Based on Scale and Levels 295
10.3.2 Positioning HQ as a Resource Pool and Adopting a Resource Buy & Sell
Mechanism 297
10.3.3 Authority Delegation and Responsibility for Profit Centers 299
11 Developing a Better Planning, Budgeting, and Accounting System 303
11.1 Aligning Planning, Budgeting, and Accounting with Strategy and Business Operations 305
11.1.1 The Primary Purpose of Budget Management: Pushing the Company Forward Rather
Than Only Determining What Can Be Done with the Resources Available 305
11.1.2 Establishing a Planning, Budgeting, and Accounting System to Support
Business Success 306
11.1.3 Linking Budgets to Contributions and Strategies 308
11.1.4 Shifting the Focus of Business Management from BPs to SPs 310
11.1.5 Establishing a Budget Allocation Mechanism Based on the “SP–Project–Budget”
Logic 312
11.2 Preparing Plans and Budgets from the Bottom Up 314
11.2.1 Projects and Customers: The Focus of Planning, Budgeting, and Accounting 314
11.2.2 Proper Planning: Integrated Operating Plans Are the Foundation of Effective
Management 315
11.2.3 Making Business Forecasts More Reliable 317
11.2.4 Continuously Optimizing Expense Baselines, Reducing Operating Costs, and
Improving Management to Increase Efficiency 318
11.3 Implementing Flexible Budgeting to Adapt to Opportunities and Changes 320
11.3.1 Reasonableness Analysis of Detailed Business Department Budgets and Strict
Control of Functional Department Budget Caps 320
11.3.2 Preparing Flexible Budgets to Allow Field Teams to Obtain More Resources
After Their Business Grows 322
11.3.3 Strictly Implementing a Process for Granting and Increasing Budgets 324
11.4 Accounting: An Important Indicator of Management Improvement 325
11.4.1 Overseeing the Exercise of the Delegated Authority Through Accounting to
Ensure Field Teams Have Command Authority 325
11.4.2 Improving Management Through Scientific Accounting 326
12 Service and Oversight Functions of Accounting 329
12.1 Keeping Accounting Independent from the Top Down and Letting It Serve as a “Dam” 330
12.1.1 Roles of Accounting: Service and Oversight, with the Latter Being More
Important 330
12.1.2 Oversight by Accounting: Comprehensive Oversight Throughout All Processes 332
12.1.3 “Accounting Plays an Oversight Role”: Incorporating Service and Oversight
into End-to-End Processes; Exercising Oversight While Providing Services 333
12.2 Accounting Must Get Deeply Involved in Business Operations and Implement
Integrated Financial Management While Serving Business 335
12.2.1 Accounting Must Be Proactive While Serving Business 335
12.2.2 Accounting Must Get Close to Business and Establish a Multi-level Shared
Service Model Based on Business Scenarios 337
12.3 Payment Management 339
12.3.1 Basing Performance Appraisals of Payment Personnel on the Quality of Their
Work and Maintaining Appropriate Redundancy in the Headcount 339
12.3.2 Establishing a Mechanism to Ensure Daily Reconciliation at Three
Organizational Levels340
12.3.3 Having a Correct Understanding of Error Rates 342
12.4 Complying with Accounting Ethics and Rules342
12.4.1 Being Bold and Able to Stick to Principles 342
12.4.2 Complementing Institutional Oversight with Ethical Constraints 344
13 Treasury Management 347
13.1 Exploring a Capital Structure for the Company’s Long-Term Development 348
13.1.1 Growing from Within Is the Core and Major Driving Force Behind Huawei’s
Future Development 348
13.1.2 Improving Working Capital Efficiency and Quality to Ensure the Continuity
and Robustness of Operating Cash Flow 350
13.2 Building a Global Treasury Management System to Better Manage Fund Risks 355
13.2.1 Scaling Up Financing, Enriching the Financing Structure, and Dispersing
Financing Risks 355
13.2.2 Establishing Diversified Financing Systems and Cash Settlement Centers 356
13.2.3 Guaranteeing Financing Capabilities with Stable Financial Policies 357
13.3 Centrally Managing Funds to Ensure Fund Security 357
13.3.1 Centrally Managing Funds and Enhancing the Process Ownership System 357
13.3.2 Standardizing Account Management and Establishing a Unified Treasury
Management System 359
13.3.3 The Ability to Deal with Strict Foreign Exchange Controls Helps to Guarantee
the Company’s Fund Security. It Is Also a Core Competency That Helps
Affected Regions Maintain Their Competitive Advantages and Robust
Business Performance 361
14 Tax Management 363
14.1 Paying Taxes Is a Corporate Social Responsibility 364
14.1.1 A Company’s Biggest Contribution to Society Is to Pay Taxes and Do Its Work
the Best It Can 364
14.1.2 Abiding by Applicable Tax Laws in All Business Activities 364
14.1.3 Performing Intercompany Transactions in a Standard and Effective Way Based
on External Laws and Industry Practices 366
14.1.4 Establishing a Long-Term Transformation and Operation Management
Mechanism to Ensure Taxes Are Paid According to Law 367
14.1.5 Creating a Positive Business Environment to Support Huawei’s Global
Operations 368
14.2 Proactively, Effectively, and Appropriately Managing Tax Risks and Costs 369
14.2.1 Clarifying Goals and Responsibilities of Tax Risk Management 369
14.2.2 Effectively Developing Global Tax Plans and Keeping the Company’s Taxes
at a Reasonable Level 370
15 Internal Controls and Internal Audit 373
15.1 The Company’s Oversight System: The Governance Structure and Three Lines of
Defense 374
15.1.1 The Oversight System: Governance Structure 374
15.1.2 Internal Controls: Three Lines of Defense 375
15.2 Process Controls 378
15.2.1 Oversight Aims to Prevent Corruption, Improve Operations, and Establish
Deterrence 378
15.2.2 “Wearing American Shoes” and Starting from Scratch to Build Huawei’s
Internal Control System 381
15.2.3 Internal Control Management: Objectives and the Framework 383
15.2.4 Implementing the Process Ownership System 385
15.2.5 Internal Control Ownership System 387
15.3 Internal Controls Over Financial Reporting (ICFR) 391
15.3.1 Building Sustainable and Profitable Growth with High-Quality Process
Controls and ICFR 391
15.3.2 ICFR Is a Means, and Consistency of Business and Accounts Is an End 392
15.3.3 ICFR: Starting by Managing the Quality of Business Data to Ensure the Quality
of Financial Reports 395
15.3.4 ICFR Management Should Shift Its Focus from Moving Targets to Fixed
Targets 396
15.3.5 Finance: Building an Effective Internal Control System; Business Departments:
Rigorously Fulfilling Their Internal Control Responsibilities 397
15.3.6 ICFR Is Designed to Continuously Improve the Quality of Financial Reports,
Not Merely to Hold People Accountable 399
15.4 Internal Audits and Investigations 400
15.4.1 Establishing Deterrence Through Internal Audits 400
15.4.2 Strengthening Legal Deterrence and Tightening Accountability Criteria Every
Year 403
15.4.3 Separating Investigations from Disciplinary Actions 404
15.4.4 Oversight Is the Best Way to Care for and Protect Our Managers 407
15.4.5 Audit: Assuming Innocence Until Proven Guilty and Taking Appropriate
Disciplinary Actions Against Mistakes at Work 410
16 Digital Financial Management 417
16.1 Data Is a Strategic Resource 418
16.1.1 Managing Data in the Same Way as Managing Capital 418
16.1.2 Fully Leveraging Data Resources to Create New Competitive Advantages 419
16.2 Data Cleaning Is the Most Effective Approach for Internal Controls 421
16.2.1 Ensuring Data Quality from the Source 421
16.2.2 Whoever Creates Data Must Be Responsible for Data Quality 422
16.3 Making Routine Financial Management Automated and Intelligent, and Leveraging
Big Data Analytics to Improve Financial Management 424
16.3.1 The Basis of Scientific Management: Rational Analyses Based on Data and
Facts 424
16.3.2 Establishing a Future-Proof Data Governance System 426
16.3.3 Leveraging Automation, AI, and Big Data Analytics to Reduce the Complexity
and Uncertainty of Financial Management 428
17 Making Financial Management Process-Based and Professional 433
17.1 Financial Personnel Should Understand Business and Business Personnel Should
Understand Finance 434
17.1.1 Financial Personnel Can Help Business Grow Only by Understanding Business 434
17.1.2 Managers Are Also About Managing Finance 435
17.1.3 Financial Personnel Can Become Well-Rounded Managers Only by Knowing
How to Manage Projects 437
17.1.4 Developing a Mixed Financial Team 439
17.2 Building a Process-Based, Professional Financial Management System 440
17.2.1 Reducing Costs Through Process-Based and Professional Financial
Management 440
17.2.2 Building a Professional Financial Team That Has Solid Integrity, Dares to
Shoulder Responsibilities, and Sticks to Principles 442
17.3 Progress in Finance Is the Basis for All Management Advances 443
17.3.1 Financial Transformation Is Not Limited to the Finance System, But a
Company-Wide Effort 443
17.3.2 There Will Not Always Be Flowers Along the Road Ahead 445
Epilogue 447
Acronyms 451
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