Define the lines of business under each manager
This step determines the number of Budget Units -- spreadsheets -- that will be developed.
In its simplest form, each participating manager plans a single Budget Unit.
But if you wish to develop a catalog with rates, each manager plans a Budget Unit for each line of business under him/her. Many managers are in two or three different businesses. For example, an infrastructure manager may run both an engineering and an operations function -- lines of business as different as Boeing and American Airlines. Defining lines of business helps clarify products and services, and get costs in the right place.
Requirements: Clear guidelines of what constitutes a line of business; framework of all lines of business in organizations.
Key learning: What lines of business do we manage? Are we struggling because we manage so many, or because a given line of business is scattered among multiple managers? Are there opportunities for cleaning up the structure?
