CHRISTMAS CUTBACKS/DOWNSIZING

 

The usual large flamboyant typeface associated with the season's

greetings has been downsized this year commensurate with the

trend toward corporate downsizing. [And the fact that SMTP does

not support typeface control]

 

The recent announcement that Donner and Blitzen have elected to

take the early reindeer retirement package has triggered a good

deal of concern about whether they will be replaced, and about

other restructuring decisions at the North Pole.

 

Streamlining was appropriate in view of the reality that the

North Pole no longer dominates the season's gift distribution

business. Home shopping channels and mail order catalogues have

diminished Santa's market share and he could not sit idly by and

permit further erosion of the profit picture.

 

The reindeer downsizing was made possible through the purchase of

a late model Japanese sled for the CEO's annual trip. Improved

productivity from Dasher and Dancer, who summered at the Harvard

Business School, is anticipated and should take up the slack with

no discernible loss of service. Reduction in reindeer will also

lessen airborne environmental emissions for which the North Pole

has been cited and received unfavorable press.

 

I am pleased to inform you and yours that Rudolph's role will not

be disturbed. Tradition still counts for something at the North

Pole. Management denies, in the strongest possible language, the

earlier leak that Rudolph's nose got that way not from the cold,

but from substance abuse. Calling Rudolph "a lush who was into

the sauce and never did pull his share of the load" was an

unfortunate comment, made by one of Santa's helpers and taken out

of context at a time of year when he is known to be under

executive stress.

 

As a further restructuring, today's global challenges require the

North Pole to continue to look for better, more competitive

steps. Effective immediately, the following economy measures are

to take place in the "Twelve Days of Christmas" subsidiary:

 

The partridge will be retained, but the pear tree never turned

out to be the cash crop forecasted. It will be replaced by a

plastic hanging plant, providing considerable savings in

maintenance.

 

The two turtle doves represent a redundancy that is simply not

cost effective. In addition, their romance during working hours

could not be condoned. The positions are therefore eliminated.

 

[The three French hens will remain intact. After all, everyone

loves the French]

 

The [four calling birds] were replaced by an automated voice mail

system, with a call waiting option. An analysis is underway to

determine who the birds have been calling, how often and how long

they talked.

 

The five golden rings have been put on hold by the Board of

Directors. Maintaining a portfolio based on one commodity could

have negative implications for institutional investors.

Diversification into other precious metals as well as a mix of

T-Bills and high technology stocks appear to be in order.

 

The six geese-a-laying constitutes a luxury which can no longer

be afforded. It has long been felt that the production rate of

one egg per goose per day is an example of the decline in

productivity. Three geese will be let go, and an upgrading in

the selection procedure by personnel will assure management that

from now on every goose it gets will be a good one.

 

The seven swans-a-swimming is obviously a number chosen in better

times. The function is primarily decorative. Mechanical swans

are on order. The current swans will be retrained to learn some

new strokes and therefore enhance their outplacement .

 

As you know, the eight maids-a-milking concept has been under

heavy scrutiny by the EEOC. A male/female balance in the

workforce is being sought. The more militant maids consider this

a dead-end job with no upward mobility. Automation of the

process may permit the maids to try a-mending, a-mentoring or

a-mulching.

 

Nine ladies dancing has always been an odd number. This function

will be phased out as these individuals grow older and can no

longer do the steps.

 

Ten Lords-a-leaping is overkill. The high cost of Lords plus the

expense of international air travel prompted the Compensation

Committee to suggest replacing this group with ten out-of-work

congressmen. While leaping ability may be somewhat sacrificed,

the savings are significant because we expect an oversupply of

unemployed congressmen this year.

 

Eleven pipers piping and twelve drummers drumming is a simple

case of the band getting too big. A substitution with a string

quartet, a cutback on new music and no uniforms will produce

savings which will drop right down to the bottom line.

 

We can expect a substantial reduction in assorted people, fowl,

animals and other expenses. Though incomplete, studies indicate

that stretching deliveries over twelve days is inefficient. If

we can drop ship in one day, service levels will be improved.

 

Lastly, it is not beyond consideration that deeper cuts may be

necessary in the future to stay competitive. should that happen,

the Board will request management to scrutinize the Snow White

Division to see if seven dwarfs is the right number.

 

Happy Holidays!