As you can probably guess, my focus area is Upstream Finance and Accounting. However, in my experience companies have been hesitant to exert much effort in this area. The answer to technology and process challenges has tended to be the addition of resources which is currently not an option. I'd like to get thoughts on where Finance and Accounting organizations have the biggest opportunities for improvement and where you've seen Finance and Accounting successfully work with the business to drive down costs. I'd like to write a whitepaper on this general topic, but want to focus on the areas that folks feel are most relevant to the current environment. Any and all feedback/input is much appreciated. Thanks!