- How the Hawks aim to avoid the luxury tax
- Making the new cap fit: football department spending

SEEING where clubs direct their spending to chase success will be a fascinating by-product of the newly introduced soft cap on football departments, Port Adelaide CEO Keith Thomas says.

A keen supporter of the cap, Thomas acknowledged its implementation posed more difficulties for those clubs that had traditionally spent more on football than the capped amount.

However he said that its introduction was essential to control costs and keep all clubs competitive.  

The soft cap on non-player spend was introduced in 2015 as part of the competitive balance strategy, with only a few clubs likely to exceed the cap and pay a luxury tax.

Thomas told AFL.com.au that clubs were now discussing where their priorities lay and how much they might invest in coaching, conditioning or list management.

Even clubs with capacity to pay above the cap were choosing to trim their program to avoid the tax and eliminate any waste.

"You'd much rather it be about the skills, the decisions that you're making, the choices that you're making about your football program to give you an edge as opposed to you being able to outspend everyone," Thomas said.

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"[It] forces you to think about is what is most important to you. It will be fascinating to see what will be the things that the clubs focus on as the most important."

He likened the restrictions to decisions made in sports such as the America's Cup yachting, which recently announced restrictions on the size of boats to ensure more competitors remained a chance to win.

Thomas said the initiative was important for the code, as it had become increasingly difficult for lower-spending clubs to continue to compete effectively against the bigger clubs.

"I have no doubt football departments by their very nature are about pushing the limit and getting every advantage they can. We drive them to a level of high performance that means their mindset has to be that way," he said.

"There is just a natural upward force of an inflationary nature on spend and this [soft cap] forces you to just take stock and say, 'Hang on, we have to make a choice here'."

Thomas conceded it was much easier for clubs whose decisions revolved around what not to invest in than for clubs who have had to find areas to cut.

"We all understand the sensitivity around that so it needs to be acknowledged," he said.

After their success in the past two seasons, the stocks of Port Adelaide senior coach Ken Hinkley and fitness coach Darren Burgess have risen.

The Power have contracted both men until the end of 2018 and Thomas said the cap had been a consideration even though Port Adelaide was not likely to come close to exceeding it.

Clubs have told AFL.com.au they are still grappling with the implications of the cap, but the dialogue between the AFL and those administering the cap at club level was positive.

They expect a review at the end of 2015 of what tweaks are needed to the cap.

Thomas said the present amount was enough to run a football department.

"You've got to decide whether you think $9.3 million is enough to run a highly competitive program. I think it is in our experience it is," Thomas said.