As a "bean counter" I have to say that these decisions fall under the purview of management, marketing, and R&D. "Bean counters" tell you numbers, they don't make the decisions. Most "bean counters" I have met can tell you that cutting costs usually results in lower quality and sales.
Therein lies the problem.
It's when those people are put into the supreme management positions that things generally go south. Not always, but with some things, that seems to be the pattern.
