In response to Hfxsoxnut's comment:
moonslav, what you should do, seriously, is put together your own personal 2013 Red Sox team using the free agent signings you wanted to do, and the trades you wanted to do, making sure the payroll comes in at somewhere close to the actual 2013 payroll. The trades have to be ones that were realistic possibilities.
Then keep track of your team's performance throughout the year using WAR numbers, and compare to the numbers for the actual team.
It's not easy, since I have mentioned several trades, many of which people think are not possible, while others say I offer too much.
Last year my big early winter push was to trade Reddick and others for Gio Gonzalez. Later, I was big on getting Gavin Floyd or Wandy Rodriguez. I mentioned several offers, some included Middlebrooks.
I have already given my first choice of what I would have hoped we'd have done. I can't remember the specifics, but it was something like this:
Napoli $27M/2 (with $12M 3rd year team option/$2M buyout)
A Pagan $42M/4
D Ross $5.75M/2
Trade Ellsbury & Breslow for Prospects
Trade: Prospects from Ellsbury/Breslow trades, Doubront, Bradley, Cecchini & Owens
For: Justin Upton
Trade: Salty & Morales for G. Floyd.
I believe this keeps us below the salary we are at now, so may add a Joe Saunders type (or B Colon at $3.1M/1) and a cheap LF'er like Berkman.