The most important part of integrating an organization is to recognize the difference between functional lines and reporting lines and the necessity of crossing over those lines. Territories must break down and partnerships must be developed in order to effectively market an educational institution in the new environment. It is also important for educational institutions to recognize the value of each part of the whole. A successful athletic program generates publicity and therefore increases the application rate. The student theater generates community support by enhancing local cultural experience.
Responsive faculty enhance the image of an institution, and so does an effective janitorial staff.
All are necessary, all may enhance or detract from the institution, and all must be considered in the planning process. The ABC system identifies functions that generate costs, the number of times the function occurs, and the amount of costs. The ABC system has come about largely because technology now allows information systems to account in this method. An integrated budget attempts to take advantage of this technology and the ABC method by recognizing all of the functions and their impact on integrated marketing efforts and accounting for them properly. It should be noted that this is not an easy task.