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As the NFL playoffs roll along for two deserving teams, the Dallas Cowboys begin the long and arduous process of improving their team this offseason. After their once-promising season ended with late disappointment and underachievement, there are very few players whose starting job should be safe for 2012. Unfortunately, as is the name of the game in the NFL, guaranteed contracts, salary caps, and penalties all will have a hand in shaping the Cowboys' roster next year.

Much of the doom and gloom surrounding the Cowboys this offseason is the perceived notion that they have no cap space to work with. Looking at the numbers, this isn't exactly the case. The Cowboys were some $17 million under the salary cap in 2011. Although we don't know what the 2012 cap will be, the current agreement states that any unused space in 2011 can be brought over and used for 2012. So if next year's salary cap is $140 million, even if the Cowboys are right at that number, they can really treat it as $157 million.

_Geoff Burke-US PRESSWIRE_

There is some flexibility overall heading into next year thanks to the new CBA. From an organizational standpoint, however, money management hasn't been a priority. If it was, Jerry Jones failed miserably. 21 players that are no longer on the roster will get a paycheck from the Cowboys in 2012, including just under $9 million to Roy Williams and $4 million to Marion Barber. Over $25.5 million will be "dead money" in 2012.

Despite the high price, fans could make the argument that Williams or Barber had to go, especially with young talent like Miles Austin, Felix Jones, and DeMarco Murray on deck. Other moves, such as blowing up the offensive line just weeks before the start of the season not only hurt the Cowboys in the pocket — Leonard Davis, Marc Colombo, and Andre Gurode will collectively receive $9.88 million next season — but on the field as well with inconsistent run and pass blocking. As if it needs to be said in the first place, cutting three starters after the lockout prevented any offseason work, and was not something that they could overcome.

And it's exactly here, on the offensive line, that the Cowboys can start to make improvements. Luckily for them, it starts with the return of right tackle Tyron Smith with a year of experience and a full season of training at the professional level under his belt. The first round pick had a strong rookie campaign, and there have been calls to move him to left tackle. Doing so could help out Doug Free, who took a step back in his production this season.

Phil Costa replaced Gurode at center, and did not have a good season at all. With no other options on the roster now, the Cowboys could spend on free agent Carl Nicks of the Saints, but Nicks is a guard. Stanford's David DeCastro is an option in the draft, but he too projects to be a guard/tackle instead of a center. The only chance for a quick fix lies with Costa pulling a 180 with his performance next season.

Either of the two moves — signing Nicks or drafting DeCastro — could provide insurance or upgrade for thirty-three year-old Kyle Kosier, who played through a foot injury this year.

The area that needs the most improvement, and at the same time exemplifies an absolute train wreck in Roster Management 101, is the Cowboys' secondary. Cornerback Orlando Scandrick, who sources (i.e. the human eye) say is terrible, received a hefty contract extension prior to the season, even though he is a nickel corner and doesn't start. Free safety Gerald Sensabaugh was just average enough to look like an All-Star next to his awful teammates, got a new contract during the season.

The player with the most interceptions for Dallas in 2011 had four picks, and he was a linebacker — Sean Lee. Needless to say, it doesn't appear that Jerry rewarded deserving players.

Cornerback Mike Jenkins, who I have maligned in the past, played admirably while battling injuries all season long. Jenkins is no shut-down player though, and lacks the physical size to cover a number one wideout. The same can be said of the rest of the secondary. No one player can shut down an opponent. There is no playmaker.

Some have called for veteran corner Terrence Newman to be cut, but that will add another $4 million in "dead money" in 2012, and thus hurt their chances to sign a strong free agent such as LaRon Landry of the Redskins, or Cortland Finnegan of the Titans.

Perhaps the most telling move regarding both the Cowboys' cap space, and the free agent pool, was the hiring of two new coaches early into the offseason.

Dallas will benefit from Callahan having a full offseason to work with young linemen Free and Smith, and the play calling should improve as well.

Bill Callahan was hired as offensive line coach after legendary coach Hudson Houck announced his retirement. In addition to coaching the young offensive line, Callahan, who led the Oakland Raiders to the Super Bowl as a head coach, was just recently promoted to offensive coordinator. This should immediately come as good news for Dallas fans who were left scratching their heads after a pass-happy second half led to a big Lions comeback win against the Cowboys earlier this year. Dallas will benefit from Callahan having a full offseason to work with young linemen Free and Smith, and the play calling should improve as well.

Long-time Cowboys defensive back coach Dave Campo will not be signed for 2012. Replacing him is Jerome Henderson, who most recently held the same position with the Cleveland Browns. Henderson, who worked with Rob Ryan in Cleveland, will be tasked with improving a porous secondary that was ranked 23rd in the NFL this season. Under Henderson, Cleveland's secondary only gave up 16 total TD passes this season to the Cowboys' 24, their lowest figure since 2003. Helping to teach Rob Ryan's complicated defense will be a major responsibility in the offseason.

Learning the schemes and playing better, either with the current lineup or a few improvements, will allow the secondary to help the pass rush get to the quarterback more. Besides the stalwart DeMarcus Ware (19.5 sacks), Dallas had no consistent pressure on opponents in the passing game. On the other side of the ball, Dallas' offensive line contributed to a battered Tony Romo, and a few short weeks running the ball well. The options to improve with outside help are there, but extremely limited. One thing is certain — improvements must be made, or Dallas will be a .500 team again next season.