Of course, understanding the cost envelope for acquiring customers helped guide future marketing investments and activities, but fixing this problem was not only about cutting or right sizing the marketing budget.

FORBES: The Integration Metric

"The point that's coming across from some parts of local government is that any proposals coming forward are properly costed so that we know the cost envelope that we are all working in, " he said.

BBC: WLGA: Councils in Wales fear NHS shake-up bill