✓ Establishment of Cost Management Programs Nearly every manager who has gone through a budgeted cost cutting excercise has experienced the unrealistic expectations of doing the same or more work with fewer staff members. Simply speaking these exercises are nearly never successful and within short intervals, staff are rehired or temporary staff added to process necessary work loads. To achieve lasting overhead cost reduction, activities must be changed and eliminated. Only then can budgets truly be reduced and lasting savings achieved. This technique has been called activity based budgeting, zero based budgeting and much more. Regardless of the names, the approach provides lasting cost savings that benefit the bottom line. CFO Synergy has been active in cost management for over 20 years. All the techniques have been used to successfully control overhead costs. They can work if applied correctly.