Do your employees understand all the benefits to which your insurance entitles them? Are they encouraged to take full legal advantage of these benefits? Have you publicized the cents per hour value of the company's share of insurance premiums?

When did you last compare your present premium costs with the costs of insurance from other sources?

Can your insurance company aid you in reducing administrative costs?

Do you try to maintain the principle of employee contributed (as opposed to fully company paid) programs?

Do you protect your holiday privileges with an attendance requirement both before and after the holiday?

Do you plan to limit additional holidays to area and/or industrial patterns?

Have you investigated the possibility of moving midweek holidays forward to Monday or back to Friday in order to have an uninterrupted work week?

Are you carefully policing wash-up time and rest periods to be certain that all other time is productive?

Are you watching work schedules for boiler operators, guards, and other 24 -- hour day, 7 -- day week operations in order to minimize overtime?

Are you careful to restrict the number of people on leave at one time so that your total employment obligation is minimized?

Have you considered using vending equipment to replace or reduce the number of cafeteria employees?

What are the possibilities for operating your cafeteria for a single shift only and relying upon vending machines or prepackaged sandwiches for the second -- and third shift operations?