Undated (AP) _ Borden Inc. announced Monday that chief financial officer Lawrence O. Doza has decided to take early retirement on March 1.

The move comes two months after the chairman and chief executive of the New York-based consumer products company resigned under pressure, and a month after Borden announced a restructuring program that will shed its North American snack food operation and other businesses.

Doza, 55, who will also step down as a Borden senior vice president, was the company's top finance executive for the last eight of his 21 years with the company.

The company plans to seek a replacement for Doza outside the company. Borden vice president George P. Morris will serve as acting CFO until a successor is named.

According Ervin R. Shames, Borden's new president and chief executive, Doza intends ''to build upon this successful experience at Borden through a variety of other opportunities.''

As expected, the company recently reported a $635.9 million loss for the fourth quarter and a $593.6 million loss for all of 1993, due mainly to an $846 million pre-tax charge to account for the restructuring.

Borden also sliced its dividend in half, to 7.5 cents a share for the first quarter from 15 cents in the fourth quarter.

In December, Anthony D'Amato resigned as Borden's chairman and chief executive, and was replaced as chairman by Frank Tasco and as CEO by Shames.

After selling off the snack foods unit, which makes Wise brand chips and other products, Borden's remaining businesses will include a variety of dairy and pasta products, and brand names like RealLemon juice and Elmer's glue.