You have the same bad incentive when finance comes and say "cut 10% this year and 8% next year". You can porobably already cut over 20% today - after the needed

You have the same bad incentive when finance comes and say "cut 10% this year and 8% next year". You can porobably already cut over 20% today - after the needed work - but you will do the bare minimum because otherwise you will have less budget and possibility to cut even further next year.