Ogre at the gate. Often this is how many sales and marketing organizations view the CFO who casts a baleful eye on their efforts and scrutinizes their ability to produce an effective return on investment.
Perhaps the scrutiny is for good reason. Sales and marketing expenses, particularly trade promotion, normally constitute the largest part of a company's P&L. The role of the CFO is to somehow ensure that these efforts are functioning efficiently and effectively, as well as firmly connected to the rest of the enterprise. As a result, CFOs are challenged to strike a delicate balance between serving as "ROI enforcer" and fostering an environment that promotes best practices and innovation. The CFO needs a clear understanding of sales and marketing's efforts and expenses in order to better evaluate its effectiveness, reduce ROI leakage and direct funds to projects that enable innovation.