On-demand CFO: when to outsource, costs, KPIs and governance

Guide for Swiss SMEs on on-demand CFO services: when to outsource, scope of work, pricing models, KPIs and governance best practices.

By Ark Fiduciaire

Published on 02/20/2026

Reading time: 3min (554 words)

On-demand CFO (outsourced finance) lets an SME access senior financial leadership without a full-time hire. In French-speaking Switzerland, it helps secure cash flow, structure reporting, and meet bank and investor expectations. It also fits growth phases, digital transformation, or restructuring.

On-demand CFO: when to outsource?

The situations that most often justify outsourcing are:

  • rapid growth without a solid finance structure
  • the need for reliable monthly reporting for shareholders or the bank
  • preparation for fundraising, an acquisition, or a succession plan
  • increasing complexity (multi-entity, international, new VAT obligations)
  • an ERP rollout (Odoo, Abacus, Sage) or a process redesign

A company can start with a few days per month and adjust the scope as needs evolve.

Scope of intervention for an on-demand CFO

The scope depends on the mandate, but typically includes:

  1. Financial steering and reporting: fast close, dashboards, margin analysis.
  2. Treasury and cash flow: 13-week forecasts, scenarios, credit line management.
  3. Compliance and tax: VAT coordination, internal controls, CO obligations.
  4. Processes and tools: ERP setup, invoicing automation, data reliability.
  5. Executive advisory: investment priorities, cost/risk trade-offs, strategic decisions.

Example deliverables

MissionDeliverableFrequency
Financial reportingKPI dashboard (margin, EBITDA, cash)Monthly
Treasury13-week forecast + stress testsWeekly
GovernanceSteering committee, action planMonthly
Project financeBusiness plan, scenariosAd hoc

Governance and KPIs to track

Clear governance avoids dependency and secures decisions. Recommended practices include:

  • appointing an internal sponsor (management or owner)
  • holding a monthly steering committee with tracked decisions
  • documenting financial assumptions and calculation logic

Priority KPIs for Swiss SMEs

  • gross margin and operating margin
  • cash runway (months of available cash)
  • DSO and DPO (customer/supplier payment delays)
  • team or project utilization rates
  • equity ratios required by banks

Costs and pricing models

On-demand CFO services are generally billed as:

  • a monthly retainer for 2 to 6 days of intervention
  • a one-off mission (business plan, audit, fundraising)
  • shared time with seasonal adjustments

In Switzerland, a monthly retainer often ranges between CHF 2,500 and 8,000, depending on size, complexity, and autonomy. The cost remains below a senior hire and helps smooth the workload.

Securing the collaboration

A few best practices:

  • confidentiality clause and access management (FDPA)
  • clear responsibility matrix (who approves, who signs)
  • centralized documentation in a shared workspace
  • quarterly review of objectives and KPIs

How to choose a partner

Before signing, check:

  • sector experience and local references
  • ability to work with your ERP and tools
  • knowledge of Swiss obligations (CO, VAT, LPP)
  • availability during critical phases

FAQ – On-demand CFO

What is the difference with an accountant?

An on-demand CFO drives financial strategy and cash management, while the accountant focuses on compliance and financial statements.

How many days per month should we plan for?

Most SMEs start with 2 to 4 days per month, then adjust based on workload.

Can we combine an external CFO with an internal team?

Yes. The model works well when bookkeeping is in-house but financial leadership lacks time or expertise.

Is an on-demand CFO suitable in crisis situations?

Yes, especially to restructure costs, renegotiate credit lines, and secure cash flow.

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