AbstractOne of the most lucrative areas for improving bottom line profitability is related to an organization's costs for utilities and energy. Such thing as gas, electric, water, and telephones are treasure chests of cost reduction opportunities. In the past, these items have been viewed as a fixed expense or basic mundane commodity. In recent years, these items have become a large portion of product cost now must be examined on a contiual basis. A formal income improvement program to capture and report on the savings is a requirement for remaining competitive in a global economy.