fore the business isn't a business any longer. The budget is only one part of an overall communications plan. Depending on the way the enterprise is organized and conducts its accounting practices, communications budgets, and operating activ- ities may be centralized or decentralized. They may be wholly an internal function or completely outsourced. In reality, it's highly likely somewhere in between the two extremes and a mix of both. Other key parts of the plan include people and vendor or supplier resources. Communications expense and capital expenditures are 12 BUDGETING AND FINANCIAL PLANNING significant dollar amounts. We know from experience that opportun- ities for significant one-time and ongoing savings exist. It is not unusual to realize 8% to 10%, or even 15%, favorable impact on pre-tax profit. Budgeting and financial planning time is the time to create a plan to realize those savings. In addition to impacting the cost of communications directly, budgeting and financial planning provide opportunities to impact the organizations overall growth rate and the competitive and stra- tegic position in the marketplace. Creation of a website with ad- equate, but not oversized communications network access and just the right amount of advertising and promotion can be just the ticket for a newly created product or service offering. Expansion of cus- tomer support with a new call center located in an area where labor cost is lower is a no-brainer. But structuring the design of the com- munications network and system required to support scalable growth over a 2-, 3-, or 5-year period requires knowledge of commu- nications technology and commercial products and services to design, build, and operate in a way that enables and does not con- strain growth. Competent communications budgeting and planning supports the department with direct responsibility to determine and plan the website. The responsible department describes what they want in the way of capabilities and results; communications manage- ment designs the