Abstract
Competitive pressures have forced companies to seek reduced costs through reduced staffing. The emphasis has been on fixed cost control at the expense of some loss in variable cost control. Restructuring through reduced staffing has some pitfalls which need to be avoided. An analysis of staffing levels versus span of control and cash flow activities is suggested as an approach. Some examples are given.
Mergens, E. H. (1989). Do You Have Adequate Staffing to Keep Costs Under Control?. Energy Systems Laboratory (http://esl.eslwin.tamu.edu). Available electronically from
https : / /hdl .handle .net /1969 .1 /92308.