NSQ 2 digital - Flipbook - Page 10
The CFO's new metric:
Operational
Resilence
By Samuel Ortiz
For a long time, outsourcing decisions were
evaluated through a fairly straightforward
lens: how much the cost of the operation could
be reduced. The financial calculation seemed
clear. If relocating a function to another
geography generated significant savings, the
decision was easy to justify. That approach is
now beginning to fall short.
In recent years, business experience has
exposed a problem that was previously
underestimated: an operation that is efficient
in cost terms can become extremely
vulnerable when its continuity is disrupted.
Logistics events, geopolitical tensions,
failures among critical suppliers, or
technological disruptions can quickly
transform an economic advantage into an
operational problem. In recent years,
business experience has exposed a problem
that was previously underestimated: an
operation that is efficient in cost terms can
become extremely vulnerable when its
continuity is disrupted. Logistics events,
geopolitical tensions, failures among critical
suppliers, or technological disruptions can
quickly transform an economic advantage into
an operational problem. This reality has
gradually changed how chief financial officers
evaluate outsourcing and nearshoring
decisions.
Today, financial analysis incorporates
another variable: operational resilience.
International surveys of financial executives
reflect this shift in perspective. Recent studies
by global consulting firms show that more than
70 percent of CFOs now consider supply
chain resilience a strategic priority in their
business decisions. The objective is no longer
simply to reduce costs, but to ensure that
operations can continue when disruptions
occur.
The shift is rooted in very concrete
experiences. Across multiple sectors,
disruptions in global supply chains have
increased operating costs by 15 to 20 percent,
08
Digital Edition
MARCH 2026
