Resources required to begin improving communications cost include headcount, one or more computers, and some software. For example, several of the companies turning up in the Telecom cost management search on the web offer software specifically designed to validate telephone bills. The software includes built-in pricing ref- erences, or it can have specific pricing references installed in it that fit individual enterprise accounting systems and reflect valid charging and rate tables under control of the enterprise, not the telephone company. This software is also capable of receiving the telephone bill from the telephone company or other supplier in electronic form, eliminating the monthly pile of paper forever. There are other capabil- ities depending on the individual supplier or service provider. Functions and Work Activities Executive responsibility for managing communications cost is usually within the MIS or IT organization. Alternatively, it may be within the purview of the executive in charge of physical facilities. The scope of communications cost management fits in the accounting system in similar fashion as physical plant facilities and expenditures for heating, ventilation, air conditioning, water, electric, and power. For example, if the entity has a headquarters in one location and field offices in other locations, communications expenditures will be re- quired to support the people on the payroll at these locations. Cost Management Functions Deliverables and Results The next point of interest revolves around specific work activity, deliverables, or output, and the results of the effort or 11 MANAGING COST OF EQUIPMENT FACILITIES AND SERVICES expenditure. For best results, it's suggested that accounts payable and cost accounting functions work in a peer relationship with communications technical expertise. Table 11-4 summarizes the key work items by professional discipline and their attendant value or result. TABLE 11-4 Highest priority day-to-day short term impact Work item Discipline Value or resu