Most times, decision makers fail to exercise enough to see their business processes, focusing on competition at the expense of reaction after its analysis of costs at both operational and administrative. In other cases, they try to achieve targets through stringent measures that may prove unrealistic long-term, without distinction between measures to destroy those that add value. Finally, decision makers using incorrect or incomplete data to track costs, thus losing important opportunities and empowerment efforts fail in the programs in place. Continuing the comparison with the surgeon's task, remember that its purpose is not the operation itself, but to improve the health of the patient long term. To go beyond the intensive care patient and call legs, should take into account several basic treatments. "What" before "how."

Benchmarks matter. The external can be difficult to obtain - especially in turbulent economic times - but mostly we have internal benchmarks that we can use and thus we consider that the most effective cost cutting. A classic example is given but generally valid travel expenses - comparison between different departments. Such internal benchmarks can identify both actual differences and not acquisitions as the company's overall strategy and provides a first step correction efficiency without affecting the operational structure. Anyone can say "how" to be cut. The difference between success and failure is given but the answer to "how." Strategy - lord of the lancet. The difference between amputation and rehabilitation is in the surgeon's strategy. So it is for companies: can amputate part of an organization by cutting costs without a calculated effect or you can restore or even improve the performance in anticipation of desirable outcomes. Many decision makers do not make that correlation and therefore uniform reduction targets are set for all departments, which can destroy the performance - they need to increase generating investments - instead bringing improvements to poor bad units. Map is not territory.

Aggregated financial statements generalize reality and therefore its distortion may occur. Even if the first moments of a crisis of profit and loss account can be an indicative map, long term we need a finer granularity of financial information. For example, changes in the organization (either organic or as a result of an acquisition) or inconsistent accounting practices between regions are elements that make a profit and loss decision tool inadequate. Without a more detailed business decisions may have undesirable effects. Expand the time horizon. A key element in all of the above is adopted to reduce costs as long-term strategy. Because of cost management programs to be effective, goals should be 2-3 years, targeted short-term solutions, such as 12 months, was only temporary and reversible effect. The responsibility of a surgeon is to make the best decisions for the benefit of his patient. It's easy to blame failure on circumstances, especially under current economic conditions, but is a proof of responsibility to anticipate the effects of our own actions and learn from the mistakes of those who have done similar operations.