3. People who will follow up and hold each other accountable long enough until changes become ingrained.
Most importantly (and be as specific as possible), who would need to do more of what (to take advantage of opportunities to increase revenue) and stop doing what (to save money). These should all be reasonable (i.e. make sense and be in keeping with overall mission of your company to becoming more successful and profitable) and realistic (i.e. doable). In other words, don't suggest things that are patently unreasonable or impossible.
Identifying the specific people who will implement 1-6 above and what other things they will need to stop doing in order to implement them.
It may be best to have an independent outside consultant collect the results and distill them into a list of do's and don'ts for the company moving forward. To facilitate this, the consultant should be given full authority by the CEO or principal decision maker to do this. Then the consultant should meet with each of the other top decision makers and department heads with the initial agenda of earning their trust and confidence.
Usable Insight: The greater the "buy in" the greater the "trying."
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