The VAC approach to budget planning requires that each enterprise in the budget provides empirical proof that it gives more economic value to the company than the enterprise costs. In the case of the security component of a business operation, security managers must show either that the security operation saves the business significant amounts of money or contributes directly to the company's profits. If security is required to make a cost-cutting contribution, the VAC strategy can lessen the reduction or identify the potential revenue loss associated with operating-expense reductions. VAC also facilitates the streamlining of security operations, since security managers must provide an acceptable level of security at reduced costs. This can be done by consolidating operations and equipment; redefining the security mission; devising innovative, inexpensive security systems and measures; eliminating duplications; establishing partnerships; and balancing capital to labor. Case studies of the application of the VAC strategy involve a shopping center, ATM servicing, and tenant services for high-rise buildings.