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Capital Allocation Framework

Allocate capital to the highest-return, strategy-aligned uses.

Methodology

Capital model across the capital framework, investment appraisal, prioritisation, hurdle rates and post-investment review.

Components

Board and CFO own capital allocation; finance appraises; reviewed against returns.

Governance structure

Capital-allocation framework; Investment-appraisal build; Portfolio prioritisation

Maturity levels

L1
Foundational (0–40) — Ad-hoc, undocumented, reactive.
L2
Developing (41–60) — Framework emerging; pockets of practice.
L3
Established (61–80) — Documented, standardised, governed.
L4
Strategic (81–100) — Board-grade competitive differentiator.

Across the CFO Excellence ecosystem

Knowledge graph · 5 relations