A CEO who does not review their cost structure compromises the company's competitiveness. And it is not enough to completely delegate this analysis to the CFO.

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 Hälterische frameworks, contract controls and ongoing follow-up — the savings disappear back to supplier-favoring prices.

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

With over 1,000 specialists globally, more than 35 years of experience and thousands of successful projects, Xsperto's network has shown that thorough reviews of cost structures produce real and sustainable efficiencies. Our model is simple and transparent: if we don't deliver results, there are no fees.

The question is straight forward: Is your organization prepared to validate — thoroughly and without assumptions — that your cost structure is truly competitive?