Cost structure deserves attention from both executive management and the board; it should not be treated solely as a finance-team exercise.

Comfort zones hide real opportunities

Established structures tend to create comfort zones. Management must be directly involved in critical decisions. Forward-thinking leaders don't just maintain what has "always worked" — they evaluate, challenge and redesign using data and strategic vision.

Norwegian CFOs enter 2026 with a twofold reality: cost pressure is increasing, while the organization must invest in growth, technology and stronger management. At the same time, increasing tariff uncertainty, energy prices and supplier complexity add a new layer of risk on top of already tight margins.

Better visibility leads to better decisions. Better decisions create lasting value.

Five questions the board should ask

These questions help you understand where the business actually stands — not based on assumptions, but on facts:

1. What are we really buying? Most organizations cannot quickly answer what they have actually spent with a given vendor across all locations and categories. Fragmented data — from purchasing cards, invoices and various systems — hides real costs.

2. Where is the supplier leakage? Suppliers are professional price calculators. They segment their customers, protect margins where possible, and use information asymmetry to their advantage. Not all customers get the same price.

3. How much of last year's cost reduction remains? Without governance, contract controls and ongoing follow-up, savings can erode as prices and purchasing patterns change.

4. Where is the ownership found only on paper? Functional managers who manage indirect cost categories rarely have deep market knowledge in the relevant supplier segments.

5. What is the action plan if the margin falls by 200 basis points? Forward-thinking leaders evaluate, question and redesign — they don't just maintain what has "always worked."

What managers should do now

ERA Group, Xsperto's cost-advisory partner, reports more than 1,000 specialists and over 35 years of project experience. For eligible cost engagements, fees may be linked to documented savings under the agreed commercial terms.

The question is straightforward: is your organisation prepared to test its cost structure against reliable data and relevant market benchmarks?