ABSTRACT
The finance manager in many companies is the one person around the plant manager’s staff table who often doesn’t report directly to the plant manager but rather is a dotted line report. This is very simply a control mechanism to eliminate the prospect of a plant manager pressuring the finance manager to do something improper with the reporting of the numbers or worse to engage in fraudulent practices under duress from his direct supervisor. Instead the finance manager has a hard line report up through the finance structure to the chief financial officer (CFO).
