The Chief Financial Officer (CFO) and Chief Operating Officer (COO) are two of the most important positions in a company's senior management. The CFO is responsible for analyzing and reviewing financial data, reporting on financial performance, preparing budgets, and monitoring expenses and costs.
Who is Higher in the Corporate Hierarchy: CFO or COO?

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https://www.chiefoperatingofficer.io/who-is-higher-a-cfo-or-coo