A small list of thought-provoking questions for managers:

1. What are the top five expense items on your income statement?
2. How have you reduced these expenses in the last year?
3. What are your top variable costs?
4. How have you reduced these variable costs in the last year?
5. What are your top fixed costs?
6. How have you reduced these fixed costs in the last year?
7. Do you know what your monthly revenue must be to break even?
8. How much have you reduced this breakeven point in the last year?
9. Have you lost business because your pricing was too high in the last year?
10. Do you know your actual capacity utilization?
11. What action have you taken to improve utilization rates?
12. Who are your top five vendors or suppliers?
13. When was the last time you negotiated a better price from them?
14. What is the first thing that your customer does with your product when they receive it? 
15. How can you combine the value of your product with their process better?
16. What costs/expenses/processes do you have that do not add value to your customers?
17. What actions have you taken to remove non-value added costs in the last year?
18. What is the revenue and net income per employee at your company?
19. How does that compare to your competitors?
20. What should be THE top priority to boost your company's bottom line?