Its interesting. The goal should always be to increase profit. Whenever a company says they are trying to cut costs, it always seems as if they are focusing on the wrong thing. The fastest way to cut cost is to get rid of the company- now your costs are zero, but so is your revenue. This simplistic way of talking about business and strategy is causing a lot of issues like those discussed in the article - costs don't happen in a vacuum, you need them to get revenues.