确定阻碍财务活动进展的活动。这就要求组织确定哪些业务活动是由组织的财务职能进行的，哪些是必不可少的。这项工作有助于组织对那些必不可少且无法削减成本的活动进行三角测量。 Determine the activities that hinder the progress of finance activities. This requires the organization to determine those business activities carried out by the financial function of the organization and which are indispensable. This undertaking helps the organization triangulate those activities which are essential and where costs cannot be slashed.