of headcount Finance had cut was hired back within a quarter.
At a global software company I supported, Finance cut the headcount plan. A quarter later, Recruiting had hired $7M of the headcount that was cut.
Nobody broke a rule. The plan was approved. Then the reqs opened, the offers went out, and positions were re-leveled and backfilled. Each decision made sense on its own. Finance saw the total at the reforecast, after the cost was already committed.
It isn't a discipline problem. It's how the number is built.
