As the board demands greater assurance of business sustainability and value from deals, CFOs have to own the entire process from exemplary due diligence to finance transformation to drive value from deals.

Efficiency and service levels are the primary areas of focus for the Operator. The Operator must dynamically balance cost and service levels in delivering on the finance organization's responsibilities, and adapt finance's operating model as necessary. Talent management, offshoring and shared service decisions are often the key issues to be addressed.