ne 1 In Line 2 Direct In Dial (DID) Trunks In Line 1 In Line 2 Inbound Toll Free (Inter-LATA) In Line 1 In Line 2 Inbound Toll Free (Intra-LATA) In Line 1 In Line 2 Outbound Trunks Outbound Dial (Local) Long Distance Access Facility Point-To-Point Data Service Internet Access Satellite Transponder Services Pagers Two-Way Radio Satellite Earth Station Equipment Professional & Consulting and changes. It may or may not make sense for your organization to outsource. Conclusions SO far: There's value in managing communications cost, and it can be done by third parties for a piece of the savings resulting from 11 MANAGING COST OF EQUIPMENT FACILITIES AND SERVICES outsourcing with the remainder falling directly to pre-tax earn- ings. Effective communications management must be part of the or- ganization's cost accounting system and process; otherwise, sig- nificant expenditure of money may lack appropriate fiduciary attention. Outsourced, internal, or a mix of all require supervision and informed professional judgment with respect to capturing, rec- ognizing, and managing direct and related communications cost. Responsibility and accountability for engaging and supervising the communications cost management resource is an internal executive function irrespective of how it's done or by whom. COMMUNICATIONS COST MANAGEMENT DEFINED Managing communications cost and getting satisfactory results may be much more than just paying the telephone bill; however, a stack of paid bills is a good point to start improving cost management. In the typical organization, communications equipment facilities and ser- vices are acquired on an incremental, uncoordinated basis, which often results in duplication and decreased utilization. As organiza- tions face the economic reality of changing fortunes and look with favor on time-proven ROI measures and prudent risk assessment, the two-part question: "What are we doing and why are we doing it?" returns to favor. Communications is a dramatically different en- deavor than it was 10 years ago. T