The 130-Day Year

Amusement park operator Cedar Fair has 130 days to earn its annual revenue, which for the CFO translates into a sharp focus on operations.


Sunday, 02 December 2012


Imagine you’re the CFO of a publicly traded, $1 billion company that makes all of its money in about 130 days of the year. Even within that short span, in no two months do financial results resemble one another. And you won’t be able to tell whether your $100 million annual capital budget has been well-spent until the year is over.

Welcome to the world of Brian Witherow, finance chief at Cedar Fair.

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