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Recent literature suggests that focus in health care should shift from reducing costs to improving quality; where quality of health care improves, cost reduction will follow.
Much of Mr. Ballmer's lengthy e-mail message -- an annual document about strategy and the state of the company -- focuses on the management steps taken to do everything from trimming costs to improving product design to reducing security flaws in software products.
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Cutting Costs to Improve Quality.
Dell has been pressed to reduce its component costs to improve its profit margins.
Motorola too, he said, was successful in cutting costs to improve profit margins.
The company said that it would focus on cutting operating costs to improve its gross margins.
"The BBC made only limited use of the potential for using internal benchmarking of costs to improve efficiency," it said.
Banks worldwide have focused on reducing costs to improve profitability as the global economic recovery remains weak.
He said that G.M. was cutting costs to improve its balance sheet and that the auto industry outlook should improve in the next 12 to 18 months.
And Vodafone said in November it would seek to cut £1 billion, or $1.45 billion, of costs to improve its free cash flow.
The company recently drew down $3.4 billion from its revolving credit line, and is in the process of cutting $10 billion in costs to improve its liquidity.
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