eliver- able, their professional specialty and job title, pay grade, and responsi- bilities. The briefing should provide a complete picture of how much money is at stake, what it's being spent for, and the value of the assets attributable to communications functions by department and organ- izational function. For example, if a set of server hardware and software exists that is used by a single department in engineering, marketing, sales or other area, make sure that department and the function for which it is used is very succinct and clear. In addition to being clear and succinct about the cost and use of communications assets and expenditures, it is critical that the process and practices being followed be equally clear. This knowledge and information can be used to rationalize next steps and characterize current status. The outcome should be a realistic assessment of the process and practices with respect to compliance with applicable accounting and reporting rules under which the organization oper- ates. Recognition of potential savings is important because real money is at stake. If changes need to be made in operating practices or procedures to improve the competitive or strategic position of the organization, this is the time to get that on the table for consideration as well. 11 MANAGING COST OF EQUIPMENT FACILITIES AND SERVICES Next Steps By the time the work in the executive briefing is completed, it is highly likely that additional steps will have been taken, but not included in the briefing. What needs to be done is to take the high level work items listed in Table 11-2, and expand the details of each to gain deeper insight and understanding of how much money is at stake, potential savings, improvement in service levels, better use of human resources and assets, and the limits of flexibility as repre- sented by spare or unused capacity for growth. Once you have an overall picture of how much money is at stake, and what it's being spent for, you can consider and decide the level and timing of effort a