Abstract
This research demonstrates the influence of the CFO (chief financial officer) on the quality of the business plan and the organizational performance. Data for this study is the 6 panel data consisted of 858 start-up firms in the United States. The result shows that the contribution of CFO to the start-up team plays significant role in the first reach to the break-even point, and modify the business plan and the business plan's consistency of the operation. Modify the business plan and the business plan's consistency of the operation is also significant on the first reach to the break-even point and intends to a potential impact on the quality of business plan.
