<Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (February 2012) (Learn how and when to remove this template message) </Td> </Tr> <P> There are considerable variations in the composition and responsibilities of corporate titles . </P> <P> Within the corporate office or corporate center of a company, some companies have a chairman and chief executive officer (CEO) as the top - ranking executive, while the number two is the president and chief operating officer (COO); other companies have a president and CEO but no official deputy . Typically, senior managers are "higher" than vice presidents, although many times a senior officer may also hold a vice president title, such as Executive Vice President and Chief Financial Officer (CFO). The board of directors is technically not part of management itself, although its chairman may be considered part of the corporate office if he or she is an executive chairman . </P> <P> A corporation often consists of different businesses, whose senior executives report directly to the CEO or COO . If organized as a division then the top manager is often known as an Executive Vice President (EVP) (for example, Bobby Abraham, who is Global Head of Finance Shared Services at Vodafone Group Plc or Todd Bradley, who used to head the Personal Systems Group in Hewlett - Packard). If that business is a subsidiary which has considerably more independence, then the title might be chairman and CEO . </P>

Is a vice president higher than a cfo
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