Sources of the role of Hourly CFOs in the professionalization of financial management in small and medium-sized enterprises in Poland

The results of the study indicate recurring problems in SMEs, including a lack of management data, an undefined break-even point, intuitive pricing, chaotic documentation and tax management, and owners struggling to make strategic decisions. The CFO’s involvement occurred during periods of dynamic growth or investment. This led to the implementation of margin analysis, budgeting, cash flow forecasting, legal structuring and supporting owners in decision-making processes.

The study confirms the hypothesis that regular collaboration with an external CFO improves the quality of management reporting, increases tax compliance, and helps SME owners to make investment and strategic decisions based on data.