The F&B Director starts things off, 'Ladies and gentlemen, I have invited Sheila the Controller and Mark the Marketing Director to help us with our productivity enhancement initiative. They will provide us with some new ways of looking at our operation.' After a preliminary overview of the current status of the initiative. Mark starts to comment, "Look, he says. You got to spend money to make money. If you want to enhance productivity, you need to drive revenues. The only way to drive revenues is to invest in advertising and promotional activities to increase business. Sheila jumps in, ‘Hold on there Mark. The budget is the budget. You don't enhance productivity by overrunning your expense budgets. That's ludicrous, she says. Mark retorts, Oh Sheila , not this again. Quite frankly, if you had your way, you would be on the floor with a stop watch conducting time and motion studies to reduce labor. She defensively replies, You bet I would! Efficiency is the key to every operation. Our biggest single expense is labor dollars. So, it makes sense to reduce those expenditures as much as possible. Mark cajoles, ‘lncreasing revenues is dollar wise and cutting costs is penny foolish. Put more bucks on the top line and that will take care of the bottom line. he says. Sheila replies, Mark. apparently you were asleep when they talked about scientific management in your school. If you had your way, we would be out of business