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Just make managers responsible for ensuring that their groups are putting in the hours they are charging. No more WFH, being paid for working out in the Gym, being paid for "Feel Good" events etc. since hours and resources now need to be well managed. This should apply equally to all employees no matter how high in the company they are. Everyone should be following the same rules. If the manager doesn't comply, he should be going on the layoff list with the slackers. If someone is truly putting in 60 hours a week, he should be paid for the time rather than have slackers riding on his coattails and getting team credit for his work.
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Give everyone the same benefits both vacation and medical no matter what their position. No more "special" benefits for management. This would likely be a cost saver and save some jobs.
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If entire departments are cut, the best performers should be allowed to IOS to another department if there is a fit.
The collective savings would likely go a long way toward meeting the 15% cost savings. But realistically, this will never happen because this would hit too close to home for the decision makers.