This guide outlines the strategies for efficiency and cost optimisation in organisations, particularly in the context of rising cost pressures and demand volatility. It describes how organisations can enhance their resource allocation and improve spending efficiency through structured cost optimisation strategies and decision frameworks. The document details the importance of assessing and optimising cost bases, enabling the reallocation of resources towards high-impact priorities, and strengthening financial decision-making. It emphasizes the need for a disciplined approach to spending, prioritising business-critical activities, and ensuring alignment with strategic objectives. The guide also presents a methodology for identifying inefficiencies and implementing targeted initiatives across various operational areas. Additionally, it discusses the significance of governance structures that facilitate coordinated cost decisions and the importance of real-time visibility on spending to enable faster decision-making. Overall, the guide serves as a comprehensive resource for organisations seeking to build efficient, value-driven operating models that sustain performance in complex environments.