This issue of Cutter Benchmark Review, the 10th and final installment in our annual IT budgeting series, can be summed up by the subtitle: "Folks, It's Time to Remodel." This theme manifests itself in three ways. The first two relate to IT budgeting practices; the third relates to CBR itself.
First, it is clear that our IT homes need a firmer footing, and (as you'll read in Dennis Adams's article) there is a need for rethinking the fundamental relationships between the IT function, the IT budget, and all the other business entities within organizations.
Second, it is also clear that our IT homes need more light and reconfigurable spaces, and (as you'll read in Bob Benson's piece) there is much we can gain from increasing the transparency and agility of the IT budgeting process.
Third, sometimes to transform a great space into an even better one, you need to strip everything down and start from scratch, and (as you'll read in CBR Managing Editor Cindy Swain's message at the end of this issue) Cutter is in the process of doing exactly that with CBR.