Category managers use two primary screens to identify opportunities for improving cost visibility: (1) Effort-based screens: Category managers filter out worthy (and relatively hidden) middle-tier buys by assessing both the importance of a buy as well as the effort required to investigate it; and (2) Cost gap-based screens: Category managers identify a finite list of buys for which the gap between should costs and actual costs can be addressed in the next year.
Effort-Based Prioritization Screens
Cost Gap-based Opportunity Identification Screens
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