An Uncertain Forecast

In December 2011, CFO Research Services conducted an online survey among senior finance executives in North America, Europe, Asia, and Latin America to look into the impacts that commodity price volatility was having on their ability to accurately estimate and manage cost of goods sold (COGS).

We received 180 qualified responses. All of the respondents to the survey are employed at discrete manufacturing companies with annual revenue of $100 million or more. Respondents work for companies in a broad range of segments.