* Most executives know by now that labor cost savings are only part of the potential gain from offshoring, but relatively few are acting on that knowledge.
* Examples from leading-edge companies include an airline that employs more staff to make sure it is getting full compensation for tickets and an insurance firm that reengineered its back-office operations for substantial savings.
* Offshore companies are beginning to address these new opportunities. Executives who move quickly stand to make the biggest gains.
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