Planning: Limiting Your Scope [LO-5] Suppose you are preparing to recommend that top management install a new heating system that uses the cogeneration process. Th e following information is in your fi les. Eliminate topics that aren’t essential and then arrange the other topics so that your report will give top managers a clear understanding of the heating system and a balanced, concise justifi cation for installing it.

• History of the development of the cogeneration heating process

• Scientifi c credentials of the developers of the process

• Risks assumed in using this process

• Your plan for installing the equipment in the headquarters building

• Stories about the successful use of cogeneration technology in comparable facilities

• Specifi cations of the equipment that would be installed

• Plans for disposing of the old heating equipment

• Costs of installing and running the new equipment

• Advantages and disadvantages of using the new process

• Detailed 10-year cost projections

• Estimates of the time needed to phase in the new system

• Alternative systems that management might want to consider