The advancement of multi-client centres will create new value. As new low cost centres spring up around the world I want to have easy access to the opportunities.' John Coghlan Group Finance Director of Exel 'Outsourcing is not about sitting still. On the one hand, as CFO, you have to be in control, and have the right control mechanisms in place. On the other, this is an evolving relationship where both parties feel empowered and energized to make a real difference in the business.' Clayton Daley CFO, Procter & Gamble 'My view of the CFO's role is relatively simple - How do you add value? The CFO has to be in the forefront in understanding at a strategic level the relative economics of different parts of the business model - and vitally play a decisive role in deciding what should be insourced and what should be outsourced.'