> The idea is to reduce *unnecessary* costs.

Things aren't black and white though, it's quite rare a company is 
paying anything significant for absolutely no benefit. How about things 
like pay rises, pension schemes, a receptionist, IT staff, a christmas 
party - necessary?

> There are times when *spending* money can actually result in drastic
> savings. Real managers understand that.

My earlier point was that if a real manager is working for a healthy 
profitable company they are likely to get the money easily to do such 
projects/schemes that benefit the company in the longer term. However in 
a failing company the cash is likely not there to do such schemes, no 
matter how good the manager is. Or rather the manager would need to 
spend a disproportionate amount of time convincing senior management 
that they should get rid of the receptionist and use the money for X 
instead.

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