Pfizer Operational Planning consists of answering the following questions: Where are we now? Not making budget Where do we want to be? Lean with ROI How do we get there? Reduce expenses or increase revenue (not likely with the current product mix and no independent drugs in the last decade) How do we measure our progress? Lay everyone off now and re-hire cheaper labor in the Spring. The OP is both the first and the last step in preparing an operating budget request. PFE is not currently meeting goals. Tov., Flector, PVC, Pristiq, only makes X amount of dollars and the sales force makes XXX amount of salary and benefits and pension,with that, should PFE right size? OR should their ship be run ashore? It's math, evolution, and lack of science. RM's would have said that layoffs are off the the table if they, if fact, were. Instead they have started a scare that left PHRs IHRs DM ARMs frozen in the moment in time that they announced the con calls. No sales calls for the next 4 days.... Things that make you go hummmm............ Merry Christmas PFE or should I say Happy Holidays?