Which Guideline for Successful Downsizing Encourages an Organization to Spend

Which guideline for successful downsizing encourages an organization to spend the time to research where money is going and to eliminate the task that does not add value to what the firm is producing?

A) Develop value-added jobs to balance out job elimination.
B) Plan for long-run efficiencies.
C) Eliminate unnecessary work.
D) Invest in remaining employees.
E) Outsource everything.