How to set up a call center IVR menu to minimize misrouting?

If the IVR menu is poorly set up, no matter how hard the agents work, they're just cleaning up the mess. A customer wants to check their bill but gets transferred to technical support; they want to cancel a service but can't reach a human after navigating three layers of menus—by the time they get through, they're already half-frustrated. We used to organize menus by company department, but…