Optimizing the B2B marketing organization may require additional headcount and marketing enablement programs. Several internal and external costs may also be associated with these changes. Marketing leaders must weigh these budgetary implications before finalizing staffing or training plans. A structured approach to the organizational design process ensures thoughtful, systematic decision-making conducted in the context of growth objectives. This report describes the components of the fifth pillar of Forrester’ Eight Cs Of Effective Organizational Design: cost.