Consider the situation of Ford Motor Company here in the U.S. The company’s new restructuring plan includes 
“closing perhaps as many as 10 of 43 plants, with some 25,000 jobs cuts out of a total of 123,000 in North America. The cutbacks are designed to halt the company’s losses on its domestic auto operations – $1.2 billion in just the third quarter of 2005†(Time Magazine). I can imagine that the labyrinthine complexities of budgetary systems forecasting and guiding such a massive restructure would boggle most minds, mine very much included!
Posted by: Colin Mangham