What is cost accounting? Is it simply a form of accounting for how expenses (e.g., salaries, wages, purchases) are calculated as costs (e.g., products, service-lines, customers)? Is it a method to provide and display visibility and the behavior of costs?
The rise of AI-driven business models changes how companies interact with their customers, process transactions, and coordinate across business units. These shifts are not minor; most components of business models are substantially impacted. As the underlying structure and interactions of each transaction fundamentally drive ERP strategy, CFOs need to rethink their target operating and business model for the AI-native world.
As the CFO role evolves and expands, holders of the position are being required to have more impact on their organizations.
The role is moving toward more proactive leadership. This shift is moving CFOs
• from Facts Only to Future focused
• from Cost reducer to Value creator and
• from a Compliance mentality to a Strategic mindset
This edition of Gustavo’s Corner shows how AI is reshaping the technology market from several angles: user behavior, model competition, workplace productivity, content trust, pricing pressure, and economic disruption. DuckDuckGo’s growth suggests that some users are actively looking for AI-free search options, while Anthropic and DeepSeek are intensifying competition around performance and cost. At the same time, OpenAI, Microsoft, and YouTube are responding to the broader consequences of AI adoption, from workforce disruption to productivity redesigns and synthetic media detection.
Valuing a business is one of the most important tasks for business owners and yet, many business owners and their CFOs often have no idea of the true value of their company.
A business valuation determines the fair market value of the business, which is important for a variety of reasons including mergers and acquisitions, taxes, investment, and financing. Unfortunately, business owners and CFOs often rely on “back of the envelope” valuations that result in critical mistakes that will either under-value or over-value the business.
