Yankees owner Hal Steinbrenner will be tasking GM Brian Cashman — yes, he’s staying, assuming he complies — with coming up with a revised battle plan following what was described as an occasionally “contentious” meeting of the baseball operations department in Tampa.

In a busy week in Yankeeland, club higher-ups hashed out plentiful issues, the undisclosed outside auditor began its work, and Steinbrenner heard from his two superstars who comprise the top part of the unusually top-heavy roster in captain/reigning MVP Aaron Judge and sure Cy Young winner Gerrit Cole, who also are said to “seek changes.”

Much of the auditor’s concentration is analytics as folks, including the stars, suggest the Yankees either rely too heavily on data or simply use the wrong numbers. One star is so displeased with team info he’s said to employ his own personal analytics guy.

Of greater import, the question must be asked: Did Yankees analytics inspire a string of regrettable moves in recent years or even trigger regression in prized prospects? It’s certainly wise to get a fresh look following what even Cashman termed a “disastrous” season. (One positive: We’re spoiled if 82-80 is a disaster.)

Anyway, after a poor transactional record three years running — including the Jordan Montgomery trade; the Josh Donaldson, Joey Gallo, Frankie Montas and Carlos Rodon acquisitions; and the Luis Severino and Aaron Hicks extensions — a reckoning and reevaluation are needed.

Prescribed changes, however, shouldn’t be incremental and probably should include extra spending, which is often how the Yankees win championships.

It’s difficult to say the Yankees are tight since they were second in player payroll to the Mets — though the payroll reportedly has decreased relative to revenue over the years (via Forbes) from 60-plus percent in the early 2000s to 50 percent in their last championship year of 2009 when player payroll was $220M compared to revenues of $440M to this year, when payroll was $273M while revenues reportedly are up to $685M. (The Yankees maintain they consistently spend more than 50 percent of revenue on player payroll once luxury tax and revenue are considered, and they spent $130M on those items this year.)

Anyway, the reality is their last World Series title followed monster winter expenditures for Mark Teixeira, CC Sabathia and A.J. Burnett. So while we applaud their willingness to listen to an outside agency (and their two megastars), their proven route to their usual postseason spot remains free agency.

To that end, the most obvious free agent to pursue remains Cody Bellinger, in a market short of obvious offensive stars. Bellinger should be top-10 MVP for a third time (he won it with the Dodgers), he’s an elite, versatile defender and left-handed.

Though pitching upgrades are needed, offense is the real issue. It doesn’t take a high-priced auditor to know that.