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Director in Manufacturing2 years ago
Between 7-12 direct report managers that have either 6-15 team members or manage a significant service provider

And in many cases a budget separate from salaries of $10 million or more.

Although at one point I managed $35 million as a senior manager… so it’s not that hard and fast of a rule
1
VP of IT in Services (non-Government)2 years ago
Headcount and budget can be the initial factors but exact numbers depends on your organization size and overall budget. I think a few other considerations about when you need this role are less numbers-based:

1) when you need someone with a strategic mindset who has the ability to link the vision from executives to tactical outcomes. Directors are the conduit between strategy and execution. They know how to do the work but they have to have the big picture so the right work gets done.

2) when you need someone who can prioritize and problem solve within the team but also can have conversations across the organization to support decision making around what gets done.

3) when you need someone to coach and develop talent.

Ultimately directors are leaders who have greater accountability than just getting the work done
2
Vice President of Information and Security in Manufacturing2 years ago
Head count, level of responsibility, size of the organization, budget. 
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Director of Information Technology in Education2 years ago
Organizational structure
Director of Product Engineering & IT in Software2 years ago
Being responsible for managing the IT team and at least having a hand setting the vision for IT in the company.  Specific budgets or headcount don't matter as much as the oversight and influence do. 

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