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{{ | {{a|mgmt|}}The stock-in-trade of a [[Middle management|middle manager]] and the [[management consultant]] {{sex|she}} aspires to become. | ||
Like a [[key performance indicator]], a [[second-order derivative]] of ''actual'' performance [[calculated]] to allow non-experts to make cavalier management decisions, usually to reduce expenditure on — aka make [[Redundancy|redundant]] — the person performing that function. | Like a [[key performance indicator]], a [[second-order derivative]] of ''actual'' performance [[calculated]] to allow non-experts to make cavalier management decisions, usually to reduce expenditure on — aka make [[Redundancy|redundant]] — the person performing that function. | ||