Chief financial officers occupy a key position. They participate in strategic company decisions and monitor the company's main financial balances in the medium- and long-term.

They must establish, optimize and monitor the financial management techniques that are best suited for company development. They are the ones who define the company's financial policy and manage the funds necessary for growth. They must therefore establish financing plans and determine cash requirements as well as examine investment and development projects. They oversee the accounting department and often supervise audits.

In order to carry out all of these tasks, financial officers must have extensive knowledge of financial statements and budgets, as well as general and cost accounting. This gives them a comprehensive vision of the company.

In a company with 200-500 people, they are called Administrative and Financial Managers. The smaller the company is, the more functions they will carry out, touching on a variety of fields such as the legal and fiscal areas.