Intelligent CIO Middle East Issue 53 | Page 46

CIOopinion CIO OPINION that the complete range of IT spend is considered for rapid reductions. 6. Plan to do it once. Most organisations don’t cut deeply enough the first time, which means they often need to revisit costs and do it again. This creates a destructive and unproductive cycle of uncertainty, effort and lost productivity. This is particularly relevant for staff cuts, where cycles of on-going reductions can be especially dangerous. 7. Consider sunk costs. When it comes to saving money, it is commonly said that ‘sunk costs are irrelevant’ meaning that future spend should be considered without relation to past spending or ‘sunk costs’. From a rapid cost reduction standpoint this is true, but it’s still worth considering whether the saving will be more than the benefit that can and will be delivered by continuing. 8. Address discretionary and nondiscretionary cost. Discretionary spending, such as for new projects, additional capability or services, is often a seemingly easier place to cut. However, even non-discretionary ‘run the business’ expenses such as IT infrastructure and operations can be cut by reducing usage or service levels. 9. Tackle both variable and fixed costs. Fixed costs are expenses that remain constant, regardless of activity or volume, such as office rent, subscriptions and payroll. For fixed costs, focus on elimination. Variable costs change with activity or volume, for example, telecommunications, contractors and consumables. For variable costs, focus on both reduction and elimination. 10. Inspect accounts. Work with your finance partner to obtain a solid view of the expense level detail, such as expense accounts and the key balance sheet accounts, including expense accruals “ EVEN NON- DISCRETIONARY ‘RUN THE BUSINESS’ EXPENSES SUCH AS IT INFRASTRUCTURE AND OPERATIONS CAN BE CUT BY REDUCING USAGE OR SERVICE LEVELS. and prepayments. Use this view to identify specific cash reductions that will immediately have an impact. • 46 INTELLIGENTCIO www.intelligentcio.com