Eps 1: Reducing Business Costs

Once you've cut about 20% of the frontline work (and personnel), you will have a better idea of how much expertise each manager really needs and, as a result, what the spans of control should be.
You'll want to look back through the past three budget cycles to discover where your department proposed productivity-enhancing suggestions that required small investments.
You won't reach your final goal until just before your deadline-and many of your ideas will not be very good.