What does “Finance” do? While it sounds like a simple question, it’s actually a very legitimate one, because the answers even from a set of seasoned CFOs will be wide-ranging. Obviously, the larger the organization, the more granularly the functions can be defined. But for the types of businesses we see—typically in the range of $3-50M of annual revenues—it’s helpful to think of Finance as being divisible into “The Past” and “The Future”, with (ideally) two individuals, say, a VP Accounting and a VP Strategic Finance, dealing with their respective realm, and coming together to support the business as more than the sum of their parts.