Despite IT’s role as a critical part of the business, there is an ongoing pressure on IT to reduce its costs as though it were a cost centre. This creates a challenge to how IT interacts with the business, and poses risks to any cost reduction programme. Working with business, the focus should be upon Cost Optimisation, not simply reduction programmes. The ITEF framework  depicted in the diagram below takes a holistic approach to cost optimizatio  in terms of providing the best value for money rather than pure cost reduction which can impact on service levels