CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="pt" dir="ltr"> <head> <meta charset="UTF-8"> <title>Diretor financeiro – Wikipédia, a enciclopédia livre</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )ptwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":[",\t."," \t,"],"wgDigitTransformTable":["",""], "wgDefaultDateFormat":"dmy","wgMonthNames":["","janeiro","fevereiro","março","abril","maio","junho","julho","agosto","setembro","outubro","novembro","dezembro"],"wgRequestId":"51f840b7-1d41-44e8-b903-da6c7528cb92","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Diretor_financeiro","wgTitle":"Diretor financeiro","wgCurRevisionId":65425463,"wgRevisionId":65425463,"wgArticleId":170657,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["!CS1 alemão-fontes em língua (de)","!Esboços sobre economia","!Esboços maiores que 1000 bytes","Profissões de administração, economia e finanças"],"wgPageViewLanguage":"pt","wgPageContentLanguage":"pt","wgPageContentModel":"wikitext","wgRelevantPageName":"Diretor_financeiro","wgRelevantArticleId":170657,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject": "wikipedia","wgCiteReferencePreviewsActive":false,"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"pt","pageLanguageDir":"ltr","pageVariantFallbacks":"pt"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":true,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":2000,"wgRelatedArticlesCompat":[],"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q623268","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":true,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false,"wgSiteNoticeId":"2.30"};RLSTATE={ "ext.gadget.FeedbackHighlight-base":"ready","ext.gadget.keepPDU":"ready","ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready","ext.dismissableSiteNotice.styles":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","site","mediawiki.page.ready","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.Topicon","ext.gadget.Metacaixa","ext.gadget.TitleRewrite","ext.gadget.ElementosOcultaveis","ext.gadget.FeedbackHighlight","ext.gadget.ReferenceTooltips","ext.gadget.NewVillagePump","ext.gadget.wikibugs","ext.gadget.charinsert", "ext.gadget.requestForAdminship","ext.gadget.WikiMiniAtlas","ext.gadget.PagesForDeletion","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","oojs-ui.styles.icons-media","oojs-ui-core.icons","wikibase.sidebar.tracking","ext.dismissableSiteNotice"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=pt&modules=ext.cite.styles%7Cext.dismissableSiteNotice.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=pt&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=pt&modules=ext.gadget.FeedbackHighlight-base%2CkeepPDU&only=styles&skin=vector-2022"> <link rel="stylesheet" href="/w/load.php?lang=pt&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.5"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Diretor financeiro – Wikipédia, a enciclopédia livre"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//pt.m.wikipedia.org/wiki/Diretor_financeiro"> <link rel="alternate" type="application/x-wiki" title="Editar" href="/w/index.php?title=Diretor_financeiro&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipédia (pt)"> <link rel="EditURI" type="application/rsd+xml" href="//pt.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://pt.wikipedia.org/wiki/Diretor_financeiro"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.pt"> <link rel="alternate" type="application/atom+xml" title="''Feed'' Atom Wikipédia" href="/w/index.php?title=Especial:Mudan%C3%A7as_recentes&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Diretor_financeiro rootpage-Diretor_financeiro skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Saltar para o conteúdo</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="''Site''"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Menu principal" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Menu principal</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Menu principal</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">mover para a barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">ocultar</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navegação </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:P%C3%A1gina_principal" title="Visitar a página principal [z]" accesskey="z"><span>Página principal</span></a></li><li id="n-featuredcontent" class="mw-list-item"><a href="/wiki/Portal:Conte%C3%BAdo_destacado"><span>Conteúdo destacado</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Eventos_atuais" title="Informação temática sobre eventos atuais"><span>Eventos atuais</span></a></li><li id="n-villagepump" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Esplanada"><span>Esplanada</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Especial:Aleat%C3%B3ria" title="Carregar página aleatória [x]" accesskey="x"><span>Página aleatória</span></a></li><li id="n-portals" class="mw-list-item"><a href="/wiki/Portal:%C3%8Dndice"><span>Portais</span></a></li><li id="n-bug_in_article" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Informe_um_erro"><span>Informar um erro</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Colaboração </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-welcome" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Boas-vindas"><span>Boas-vindas</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Ajuda:P%C3%A1gina_principal" title="Um local reservado para auxílio."><span>Ajuda</span></a></li><li id="n-Páginas-de-testes-públicas" class="mw-list-item"><a href="/wiki/Ajuda:P%C3%A1gina_de_testes"><span>Páginas de testes públicas</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Portal_comunit%C3%A1rio" title="Sobre o projeto"><span>Portal comunitário</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Especial:Mudan%C3%A7as_recentes" title="Uma lista de mudanças recentes nesta wiki [r]" accesskey="r"><span>Mudanças recentes</span></a></li><li id="n-maintenance" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Manuten%C3%A7%C3%A3o"><span>Manutenção</span></a></li><li id="n-createpage" class="mw-list-item"><a href="/wiki/Ajuda:Guia_de_edi%C3%A7%C3%A3o/Como_come%C3%A7ar_uma_p%C3%A1gina"><span>Criar página</span></a></li><li id="n-newpages-description" class="mw-list-item"><a href="/wiki/Especial:P%C3%A1ginas_novas"><span>Páginas novas</span></a></li><li id="n-contact-description" class="mw-list-item"><a href="/wiki/Wikip%C3%A9dia:Contato"><span>Contato</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Wikip%C3%A9dia:P%C3%A1gina_principal" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipédia" src="/static/images/mobile/copyright/wikipedia-wordmark-fr.svg" style="width: 7.4375em; height: 1.125em;"> <img class="mw-logo-tagline" alt="" src="/static/images/mobile/copyright/wikipedia-tagline-pt.svg" width="120" height="13" style="width: 7.5em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Especial:Pesquisar" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Pesquisar na Wikipédia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Busca</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Pesquisar na Wikipédia" aria-label="Pesquisar na Wikipédia" autocapitalize="sentences" title="Pesquisar na Wikipédia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Especial:Pesquisar"> </div> <button class="cdx-button cdx-search-input__end-button">Pesquisar</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Ferramentas pessoais"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Aspeto"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Aspeto" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Aspeto</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=20120521SB001&uselang=pt" class=""><span>Donativos</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Especial:Criar_conta&returnto=Diretor+financeiro" title="É encorajado a criar uma conta e iniciar sessão; no entanto, não é obrigatório" class=""><span>Criar uma conta</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Especial:Entrar&returnto=Diretor+financeiro" title="Aconselhamos-lhe a criar uma conta na Wikipédia, embora tal não seja obrigatório. [o]" accesskey="o" class=""><span>Entrar</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Mais opções" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Ferramentas pessoais" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Ferramentas pessoais</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Menu do utilizador" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="//donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=20120521SB001&uselang=pt"><span>Donativos</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Especial:Criar_conta&returnto=Diretor+financeiro" title="É encorajado a criar uma conta e iniciar sessão; no entanto, não é obrigatório"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Criar uma conta</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Especial:Entrar&returnto=Diretor+financeiro" title="Aconselhamos-lhe a criar uma conta na Wikipédia, embora tal não seja obrigatório. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Entrar</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Páginas para editores sem sessão iniciada <a href="/wiki/Ajuda:Introduction" aria-label="Saiba mais sobre edição"><span>saber mais</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Especial:Minhas_contribui%C3%A7%C3%B5es" title="Uma lista de edições feitas a partir deste endereço IP [y]" accesskey="y"><span>Contribuições</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Especial:Minha_discuss%C3%A3o" title="Discussão sobre edições feitas a partir deste endereço IP [n]" accesskey="n"><span>Discussão</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"><div id="mw-dismissablenotice-anonplace"></div><script>(function(){var node=document.getElementById("mw-dismissablenotice-anonplace");if(node){node.outerHTML="\u003Cdiv class=\"mw-dismissable-notice\"\u003E\u003Cdiv class=\"mw-dismissable-notice-close\"\u003E[\u003Ca tabindex=\"0\" role=\"button\"\u003Eocultar\u003C/a\u003E]\u003C/div\u003E\u003Cdiv class=\"mw-dismissable-notice-body\"\u003E\u003C!-- CentralNotice --\u003E\u003Cdiv id=\"localNotice\" data-nosnippet=\"\"\u003E\u003Cdiv class=\"anonnotice\" lang=\"pt\" dir=\"ltr\"\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E";}}());</script></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="''Site''"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Conteúdo" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Conteúdo</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">mover para a barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">ocultar</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Início</div> </a> </li> <li id="toc-CFO_virtual" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#CFO_virtual"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>CFO virtual</span> </div> </a> <ul id="toc-CFO_virtual-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Referências" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referências"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Referências</span> </div> </a> <ul id="toc-Referências-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Conteúdo" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Alternar o índice" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Alternar o índice</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Diretor financeiro</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Ir para um artigo noutra língua. Disponível em 34 línguas" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-34" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">34 línguas</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%85%D8%AF%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9" title="مدير المالية — árabe" lang="ar" hreflang="ar" data-title="مدير المالية" data-language-autonym="العربية" data-language-local-name="árabe" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%B0%D0%B2%D1%8B_%D0%B4%D1%8B%D1%80%D1%8D%D0%BA%D1%82%D0%B0%D1%80" title="Фінансавы дырэктар — bielorrusso" lang="be" hreflang="be" data-title="Фінансавы дырэктар" data-language-autonym="Беларуская" data-language-local-name="bielorrusso" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%B0%D0%B2%D1%8B_%D0%B4%D1%8B%D1%80%D1%8D%D0%BA%D1%82%D0%B0%D1%80" title="Фінансавы дырэктар — Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Фінансавы дырэктар" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/%C3%98konomidirekt%C3%B8r" title="Økonomidirektør — dinamarquês" lang="da" hreflang="da" data-title="Økonomidirektør" data-language-autonym="Dansk" data-language-local-name="dinamarquês" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Chief_Financial_Officer" title="Chief Financial Officer — alemão" lang="de" hreflang="de" data-title="Chief Financial Officer" data-language-autonym="Deutsch" data-language-local-name="alemão" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9F%CE%B9%CE%BA%CE%BF%CE%BD%CE%BF%CE%BC%CE%B9%CE%BA%CF%8C%CF%82_%CE%94%CE%B9%CE%B5%CF%85%CE%B8%CF%85%CE%BD%CF%84%CE%AE%CF%82" title="Οικονομικός Διευθυντής — grego" lang="el" hreflang="el" data-title="Οικονομικός Διευθυντής" data-language-autonym="Ελληνικά" data-language-local-name="grego" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Chief_financial_officer" title="Chief financial officer — inglês" lang="en" hreflang="en" data-title="Chief financial officer" data-language-autonym="English" data-language-local-name="inglês" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Director_de_finanzas" title="Director de finanzas — espanhol" lang="es" hreflang="es" data-title="Director de finanzas" data-language-autonym="Español" data-language-local-name="espanhol" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%AF%DB%8C%D8%B1_%D8%A7%D8%B1%D8%B4%D8%AF_%D9%85%D8%A7%D9%84%DB%8C" title="مدیر ارشد مالی — persa" lang="fa" hreflang="fa" data-title="مدیر ارشد مالی" data-language-autonym="فارسی" data-language-local-name="persa" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Talousjohtaja" title="Talousjohtaja — finlandês" lang="fi" hreflang="fi" data-title="Talousjohtaja" data-language-autonym="Suomi" data-language-local-name="finlandês" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Directeur_administratif_et_financier" title="Directeur administratif et financier — francês" lang="fr" hreflang="fr" data-title="Directeur administratif et financier" data-language-autonym="Français" data-language-local-name="francês" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Finansjeel_direkteur" title="Finansjeel direkteur — frísico ocidental" lang="fy" hreflang="fy" data-title="Finansjeel direkteur" data-language-autonym="Frysk" data-language-local-name="frísico ocidental" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B3%D5%AC%D5%AD%D5%A1%D5%BE%D5%B8%D6%80_%D6%86%D5%AB%D5%B6%D5%A1%D5%B6%D5%BD%D5%A1%D5%AF%D5%A1%D5%B6_%D5%BF%D5%B6%D6%85%D6%80%D5%A5%D5%B6" title="Գլխավոր ֆինանսական տնօրեն — arménio" lang="hy" hreflang="hy" data-title="Գլխավոր ֆինանսական տնօրեն" data-language-autonym="Հայերեն" data-language-local-name="arménio" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Direktur_keuangan" title="Direktur keuangan — indonésio" lang="id" hreflang="id" data-title="Direktur keuangan" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonésio" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Fj%C3%A1rm%C3%A1lastj%C3%B3ri" title="Fjármálastjóri — islandês" lang="is" hreflang="is" data-title="Fjármálastjóri" data-language-autonym="Íslenska" data-language-local-name="islandês" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Direttore_finanziario" title="Direttore finanziario — italiano" lang="it" hreflang="it" data-title="Direttore finanziario" data-language-autonym="Italiano" data-language-local-name="italiano" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%9C%80%E9%AB%98%E8%B2%A1%E5%8B%99%E8%B2%AC%E4%BB%BB%E8%80%85" title="最高財務責任者 — japonês" lang="ja" hreflang="ja" data-title="最高財務責任者" data-language-autonym="日本語" data-language-local-name="japonês" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D2%9A%D0%B0%D1%80%D0%B6%D1%8B_%D0%B4%D0%B8%D1%80%D0%B5%D0%BA%D1%82%D0%BE%D1%80%D1%8B" title="Қаржы директоры — cazaque" lang="kk" hreflang="kk" data-title="Қаржы директоры" data-language-autonym="Қазақша" data-language-local-name="cazaque" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%B5%9C%EA%B3%A0%EC%9E%AC%EB%AC%B4%EA%B4%80%EB%A6%AC%EC%9E%90" title="최고재무관리자 — coreano" lang="ko" hreflang="ko" data-title="최고재무관리자" data-language-autonym="한국어" data-language-local-name="coreano" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Financieel_directeur" title="Financieel directeur — neerlandês" lang="nl" hreflang="nl" data-title="Financieel directeur" data-language-autonym="Nederlands" data-language-local-name="neerlandês" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Finansdirekt%C3%B8r" title="Finansdirektør — norueguês bokmål" lang="nb" hreflang="nb" data-title="Finansdirektør" data-language-autonym="Norsk bokmål" data-language-local-name="norueguês bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Dyrektor_finansowy" title="Dyrektor finansowy — polaco" lang="pl" hreflang="pl" data-title="Dyrektor finansowy" data-language-autonym="Polski" data-language-local-name="polaco" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D1%8B%D0%B9_%D0%B4%D0%B8%D1%80%D0%B5%D0%BA%D1%82%D0%BE%D1%80" title="Финансовый директор — russo" lang="ru" hreflang="ru" data-title="Финансовый директор" data-language-autonym="Русский" data-language-local-name="russo" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Chief_financial_officer" title="Chief financial officer — Simple English" lang="en-simple" hreflang="en-simple" data-title="Chief financial officer" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/Finansijski_direktor" title="Finansijski direktor — sérvio" lang="sr" hreflang="sr" data-title="Finansijski direktor" data-language-autonym="Српски / srpski" data-language-local-name="sérvio" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Finansdirekt%C3%B6r" title="Finansdirektör — sueco" lang="sv" hreflang="sv" data-title="Finansdirektör" data-language-autonym="Svenska" data-language-local-name="sueco" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AE%E0%AF%81%E0%AE%A4%E0%AE%A9%E0%AF%8D%E0%AE%AE%E0%AF%88_%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF_%E0%AE%85%E0%AE%B2%E0%AF%81%E0%AE%B5%E0%AE%B2%E0%AE%B0%E0%AF%8D" title="முதன்மை நிதி அலுவலர் — tâmil" lang="ta" hreflang="ta" data-title="முதன்மை நிதி அலுவலர்" data-language-autonym="தமிழ்" data-language-local-name="tâmil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_i%C5%9Fler_m%C3%BCd%C3%BCr%C3%BC" title="Mali işler müdürü — turco" lang="tr" hreflang="tr" data-title="Mali işler müdürü" data-language-autonym="Türkçe" data-language-local-name="turco" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B8%D0%B9_%D0%B4%D0%B8%D1%80%D0%B5%D0%BA%D1%82%D0%BE%D1%80" title="Фінансовий директор — ucraniano" lang="uk" hreflang="uk" data-title="Фінансовий директор" data-language-autonym="Українська" data-language-local-name="ucraniano" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Bosh_moliya_direktori" title="Bosh moliya direktori — usbeque" lang="uz" hreflang="uz" data-title="Bosh moliya direktori" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="usbeque" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Gi%C3%A1m_%C4%91%E1%BB%91c_t%C3%A0i_ch%C3%ADnh" title="Giám đốc tài chính — vietnamita" lang="vi" hreflang="vi" data-title="Giám đốc tài chính" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamita" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B4%A2%E5%8A%A1%E6%80%BB%E7%9B%91" title="财务总监 — chinês" lang="zh" hreflang="zh" data-title="财务总监" data-language-autonym="中文" data-language-local-name="chinês" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E5%8F%B8%E9%8A%80" title="司銀 — Literary Chinese" lang="lzh" hreflang="lzh" data-title="司銀" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E7%B8%BD%E7%9B%A3" title="財務總監 — cantonês" lang="yue" hreflang="yue" data-title="財務總監" data-language-autonym="粵語" data-language-local-name="cantonês" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q623268#sitelinks-wikipedia" title="Editar hiperligações interlínguas" class="wbc-editpage">Editar hiperligações</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Espaços nominais"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Diretor_financeiro" title="Ver a página de conteúdo [c]" accesskey="c"><span>Artigo</span></a></li><li id="ca-talk" class="new vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Discuss%C3%A3o:Diretor_financeiro&action=edit&redlink=1" rel="discussion" class="new" title="Discussão sobre o conteúdo da página (página não existe) [t]" accesskey="t"><span>Discussão</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Mudar a variante da língua" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">português</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Vistas"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Diretor_financeiro"><span>Ler</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&veaction=edit" title="Editar esta página [v]" accesskey="v"><span>Editar</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&action=edit" title="Editar o código-fonte desta página [e]" accesskey="e"><span>Editar código-fonte</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&action=history" title="Edições anteriores desta página. [h]" accesskey="h"><span>Ver histórico</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Ferramentas de página"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Ferramentas" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Ferramentas</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Ferramentas</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">mover para a barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">ocultar</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Mais opções" > <div class="vector-menu-heading"> Operações </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Diretor_financeiro"><span>Ler</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&veaction=edit" title="Editar esta página [v]" accesskey="v"><span>Editar</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&action=edit" title="Editar o código-fonte desta página [e]" accesskey="e"><span>Editar código-fonte</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&action=history"><span>Ver histórico</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Geral </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Especial:P%C3%A1ginas_afluentes/Diretor_financeiro" title="Lista de todas as páginas que contêm hiperligações para esta [j]" accesskey="j"><span>Páginas afluentes</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Especial:Altera%C3%A7%C3%B5es_relacionadas/Diretor_financeiro" rel="nofollow" title="Mudanças recentes nas páginas para as quais esta contém hiperligações [k]" accesskey="k"><span>Alterações relacionadas</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:Carregar_ficheiro" title="Carregar ficheiros [u]" accesskey="u"><span>Carregar ficheiro</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Especial:P%C3%A1ginas_especiais" title="Lista de páginas especiais [q]" accesskey="q"><span>Páginas especiais</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&oldid=65425463" title="Hiperligação permanente para esta revisão desta página"><span>Hiperligação permanente</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&action=info" title="Mais informações sobre esta página"><span>Informações da página</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Especial:Citar&page=Diretor_financeiro&id=65425463&wpFormIdentifier=titleform" title="Informação sobre como citar esta página"><span>Citar esta página</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Especial:UrlShortener&url=https%3A%2F%2Fpt.wikipedia.org%2Fwiki%2FDiretor_financeiro"><span>Obter URL encurtado</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Especial:QrCode&url=https%3A%2F%2Fpt.wikipedia.org%2Fwiki%2FDiretor_financeiro"><span>Descarregar código QR</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Imprimir/exportar </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Especial:Livro&bookcmd=book_creator&referer=Diretor+financeiro"><span>Criar um livro</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Especial:DownloadAsPdf&page=Diretor_financeiro&action=show-download-screen"><span>Descarregar como PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Diretor_financeiro&printable=yes" title="Versão para impressão desta página [p]" accesskey="p"><span>Versão para impressão</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> Noutros projetos </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Chief_financial_officers" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q623268" title="Hiperligação para o elemento do repositório de dados [g]" accesskey="g"><span>Elemento Wikidata</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Ferramentas de página"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Aspeto"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Aspeto</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">mover para a barra lateral</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">ocultar</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Origem: Wikipédia, a enciclopédia livre.</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="pt" dir="ltr"><p>O <b>Chefe do Setor Financeiro</b>, <b>diretor financeiro</b> ou <b>CFO</b> (em <a href="/wiki/L%C3%ADngua_inglesa" title="Língua inglesa">inglês</a>) é o responsável pela administração dos riscos financeiros de um <a href="/wiki/Neg%C3%B3cio" title="Negócio">negócio</a>. Esse executivo é também responsável pelo planejamento financeiro da <a href="/wiki/Empresa" title="Empresa">empresa</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span>[</span>1<span>]</span></a></sup> </p><p>Tecnicamente o CEO (<i><a href="/wiki/Chief_Executive_Officer" class="mw-redirect" title="Chief Executive Officer">Chief Executive Officer</a></i>) é o seu superior, pois, na prática, quem manda no <a href="/wiki/Dinheiro" title="Dinheiro">dinheiro</a> manda na empresa. Apesar de estar abaixo do CEO, o CFO tem total autonomia para liberar ou vetar projetos, já que os mesmos precisam de <a href="/wiki/Administra%C3%A7%C3%A3o_financeira" title="Administração financeira">recursos financeiros para se tornarem realidades</a>. Os projetos podem ser muito bons, mas o CFO precisa enxergar agradáveis e rápidos retornos sobre os investimentos para que estes sejam executados. </p><p>É considerado um dos executivos mais importantes da empresa, pois cuida do planejamento financeiro, domina a gestão do capital de giro, analisa investimentos, acompanha os desvios de budget e os recoloca na direção correta, interage com todas as áreas inclusive com a comercial. </p> <div class="mw-heading mw-heading2"><h2 id="CFO_virtual">CFO virtual</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Diretor_financeiro&veaction=edit&section=1" title="Editar secção: CFO virtual" class="mw-editsection-visualeditor"><span>editar</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Diretor_financeiro&action=edit&section=1" title="Editar código-fonte da secção: CFO virtual"><span>editar código-fonte</span></a><span class="mw-editsection-bracket">]</span></span></div><p> CFO virtual é a abreviatura de virtual chief financial officer. Outro termo é CFO a tempo parcial.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span>[</span>2<span>]</span></a></sup> Um CFO virtual é um prestador de serviços terceirizado que oferece assistência de alta competência nas necessidades financeiras de uma organização, tal como um director financeiro virtual faz para grandes organizações. Um CFO virtual pode ser uma única pessoa ou uma entidade.</p><h2 id="Referências" style="cursor: help;" title="Esta seção foi configurada para não ser editável diretamente. Edite a página toda ou a seção anterior em vez disso."><span id="Refer.C3.AAncias"></span>Referências</h2> <div class="reflist" style="list-style-type: decimal;"><div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><cite class="citation web">Camila Pati. <a rel="nofollow" class="external text" href="http://exame.abril.com.br/carreira/o-que-e-preciso-para-assumir-a-cadeira-de-cfo/">«O que é preciso para virar um CFO»</a>. <i>Exame</i>. Abril<span class="reference-accessdate">. Consultado em 18 de agosto de 2017</span></cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fpt.wikipedia.org%3ADiretor+financeiro&rft.atitle=O+que+%C3%A9+preciso+para+virar+um+CFO&rft.au=Camila+Pati&rft.genre=unknown&rft.jtitle=Exame&rft_id=http%3A%2F%2Fexame.abril.com.br%2Fcarreira%2Fo-que-e-preciso-para-assumir-a-cadeira-de-cfo%2F&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://teilzeit-cfo.de/">«TEILZEIT-CFOs / Finanzmanager für mittelständische Unternehmen und Technolgie-Startups»</a> (em alemão)<span class="reference-accessdate">. Consultado em 5 de março de 2023</span></cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fpt.wikipedia.org%3ADiretor+financeiro&rft.btitle=TEILZEIT-CFOs+%2F+Finanzmanager+f%C3%BCr+mittelst%C3%A4ndische+Unternehmen+und+Technolgie-Startups&rft.genre=unknown&rft_id=https%3A%2F%2Fteilzeit-cfo.de%2F&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> </ol></div></div> <table class="noprint" style="border-top:none; border-bottom:none; background:transparent; color: inherit"><tbody><tr> <td style="text-align: center;"><span typeof="mw:File"><a href="/wiki/Ficheiro:P_economie_blue.svg" class="mw-file-description"><img alt="Ícone de esboço" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/P_economie_blue.svg/30px-P_economie_blue.svg.png" decoding="async" width="30" height="31" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/P_economie_blue.svg/45px-P_economie_blue.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/02/P_economie_blue.svg/60px-P_economie_blue.svg.png 2x" data-file-width="361" data-file-height="371" /></a></span></td> <td><i>Este artigo sobre <a href="/wiki/Economia" title="Economia">economia</a> é um <a href="/wiki/Wikip%C3%A9dia:Esbo%C3%A7o" title="Wikipédia:Esboço">esboço</a>. Você pode ajudar a Wikipédia <b><span class="plainlinks"><a class="external text" href="https://pt.wikipedia.org/w/index.php?title=Diretor_financeiro&action=edit">expandindo-o</a></span></b>.</i><div class="plainlinks hlist navbar mini" style="position:absolute; right:15px; font-size:smaller; display:none;"><ul><li class="nv-ver"><a href="/wiki/Predefini%C3%A7%C3%A3o:Esbo%C3%A7o-economia" title="Predefinição:Esboço-economia"><abbr title="Ver esta predefinição">v</abbr></a></li><li class="nv-discutir"><a href="/wiki/Predefini%C3%A7%C3%A3o_Discuss%C3%A3o:Esbo%C3%A7o-economia" title="Predefinição Discussão:Esboço-economia"><abbr title="Discutir esta predefinição">d</abbr></a></li><li class="nv-editar"><a class="external text" href="https://pt.wikipedia.org/w/index.php?title=Predefini%C3%A7%C3%A3o:Esbo%C3%A7o-economia&action=edit"><abbr title="Editar esta predefinição">e</abbr></a></li></ul></div></td> </tr></tbody></table>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Obtida de "<a dir="ltr" href="https://pt.wikipedia.org/w/index.php?title=Diretor_financeiro&oldid=65425463">https://pt.wikipedia.org/w/index.php?title=Diretor_financeiro&oldid=65425463</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Especial:Categorias" title="Especial:Categorias">Categoria</a>: <ul><li><a href="/wiki/Categoria:Profiss%C3%B5es_de_administra%C3%A7%C3%A3o,_economia_e_finan%C3%A7as" title="Categoria:Profissões de administração, economia e finanças">Profissões de administração, economia e finanças</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Categorias ocultas: <ul><li><a href="/wiki/Categoria:!CS1_alem%C3%A3o-fontes_em_l%C3%ADngua_(de)" title="Categoria:!CS1 alemão-fontes em língua (de)">!CS1 alemão-fontes em língua (de)</a></li><li><a href="/wiki/Categoria:!Esbo%C3%A7os_sobre_economia" title="Categoria:!Esboços sobre economia">!Esboços sobre economia</a></li><li><a href="/wiki/Categoria:!Esbo%C3%A7os_maiores_que_1000_bytes" title="Categoria:!Esboços maiores que 1000 bytes">!Esboços maiores que 1000 bytes</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> Esta página foi editada pela última vez às 10h30min de 5 de março de 2023.</li> <li id="footer-info-copyright">Este texto é disponibilizado nos termos da licença <a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/deed.pt">Atribuição-CompartilhaIgual 4.0 Internacional (CC BY-SA 4.0) da Creative Commons</a>; pode estar sujeito a condições adicionais. Para mais detalhes, consulte as <a class="external text" href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use">condições de utilização</a>.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy/pt-br">Política de privacidade</a></li> <li id="footer-places-about"><a href="/wiki/Wikip%C3%A9dia:Sobre">Sobre a Wikipédia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikip%C3%A9dia:Aviso_geral">Avisos gerais</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Código de conduta</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Programadores</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/pt.wikipedia.org">Estatísticas</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Declaração sobre ''cookies''</a></li> <li id="footer-places-mobileview"><a href="//pt.m.wikipedia.org/w/index.php?title=Diretor_financeiro&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Versão móvel</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-759d5489db-k8q8b","wgBackendResponseTime":187,"wgPageParseReport":{"limitreport":{"cputime":"0.071","walltime":"0.102","ppvisitednodes":{"value":293,"limit":1000000},"postexpandincludesize":{"value":8763,"limit":2097152},"templateargumentsize":{"value":374,"limit":2097152},"expansiondepth":{"value":12,"limit":100},"expensivefunctioncount":{"value":0,"limit":500},"unstrip-depth":{"value":0,"limit":20},"unstrip-size":{"value":2106,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 85.725 1 -total"," 71.05% 60.908 1 Predefinição:Referências"," 60.78% 52.106 2 Predefinição:Citar_web"," 28.81% 24.695 1 Predefinição:Esboço-economia"," 25.17% 21.577 1 Predefinição:Esboço_personalizado"," 18.28% 15.668 1 Predefinição:Asbox"," 10.25% 8.791 1 Predefinição:Navbar"," 4.76% 4.079 1 Predefinição:Esboços_por_tamanho"," 2.76% 2.363 1 Predefinição:Artigos_e_outros"," 2.05% 1.758 1 Predefinição:Esconder_link_para_editar_seção"]},"scribunto":{"limitreport-timeusage":{"value":"0.030","limit":"10.000"},"limitreport-memusage":{"value":1679017,"limit":52428800}},"cachereport":{"origin":"mw-web.eqiad.main-565d46677b-zr9sz","timestamp":"20241128122100","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Diretor financeiro","url":"https:\/\/pt.wikipedia.org\/wiki\/Diretor_financeiro","sameAs":"http:\/\/www.wikidata.org\/entity\/Q623268","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q623268","author":{"@type":"Organization","name":"Contribuidores dos projetos da Wikimedia"},"publisher":{"@type":"Organization","name":"Funda\u00e7\u00e3o Wikimedia, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2005-10-16T01:45:06Z","dateModified":"2023-03-05T10:30:20Z"}</script> </body> </html>