The cost optimization program is a multi-year journey, starting by program structuration and target setting in Q2 2015. We propose a 3-step approach for the True Group's program structuration, target setting an dexecution focus, with a particular focus on addressing the requirements of 1. BFKT Thailand Co., Ltd, 2. Real Move Co., Ltd, 3. True Universal Convergence Co., Ltd. 4. True Internet Co., Ltd 5. True Visions Group Co., Ltd. Eeach step will leverage successful and proven RB methodologies and studies - Module 2 will also aim at deep-diving on big cost items.